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دانلود کتاب Taxation and Social Security in Agriculture.
by OECD|
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عنوان فارسی: مالیات و امنیت اجتماعی در کشاورزی. |
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جزییات کتاب
This study catalogues the treatment of farmers within the tax and social security systems of a large number of OECD countries - knowledge of which has been very scarce up to now. The conceptual basis for deciding what constitutes a concession conferring financial benefit to the farmer is discussed and estimates of the values of those concessions are reported in the few cases where they have been found. Many different types of taxes are covered including income taxes, taxes on property, (annual or on transfer by death or sale), and taxes on goods and services, as is preferential treatment in so. Read more...
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