Impact of Taxation on Price Formation in Agricultural Markets: Example from Antalya Greenhouse Production
| Autor: | Rahmiye Figen Ceylan, Makbul Nisa Mencet Yelboga, Cengiz Sayin, Oya Sav, Eda Ilbasmis, Meral Özalp |
|---|---|
| Rok vydání: | 2017 |
| Předmět: |
Real income
021110 strategic defence & security studies Natural resource economics business.industry media_common.quotation_subject 05 social sciences 0211 other engineering and technologies 02 engineering and technology Payment Profit (economics) 0506 political science Agriculture Income tax Sustainability 050602 political science & public administration Profitability index Inefficiency business media_common |
| Zdroj: | Journal of Agricultural Science. 9:120 |
| ISSN: | 1916-9760 1916-9752 |
| DOI: | 10.5539/jas.v9n6p120 |
| Popis: | Taxation of economic activities is inevitable for formation and maintenance of national budgets. However, the level and payment structure of the taxes and reactions of taxpayers should be considered carefully in the scope of proper management of the taxation system. Agriculture, being the first taxed sector, provides limited insight for assessment of taxation systems. With the field survey conducted with 281 glass and plastic house producers from Antalya, Turkey, it was aimed to understand the impacts of taxes payed on the profitability of farm enterprises as well as main socio-demographic factors. It was found that the enterprises, 76% of which are taxed on real income, achieved to produce 7.190,73 TL (2.463,25 USD) profit per 1.000 m2. Following calculation of the profit level, it was intended to analyse the factors effecting profit inefficiencies of the farm enterprises.Accordingly, stochastic profit frontier was estimated with the data retrieved and it was concluded that both the direct income tax and indirect value-added tax could be used as policy tools to increase profitability and attain sustainability of greenhouse production sector, which is a dominant sector in the Mediterranean region of Turkey. That’s why both tax indicators seemed to be in negative relation with the profit level and there is a possibility to reduce the inefficiency specifically with a VAT revision for the inputs. |
| Databáze: | OpenAIRE |
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