Abstract
Taxation of agriculture has long been discussed with reference to response of production to the charges. As agriculture can only respond price factors with periodic delays, analyses focusing on the impact of taxation system are important. Due to the recent changes in taxation system of agriculture in Turkey, researchers conducted a field survey in 2016 among greenhouse and glasshouse producers of Antalya. With this study, it is aimed to portray the feedbacks received from 281 green/glasshouse producers in the centre, west and east ends of the city. The assessment of the producers with regards to the current taxation system and expectations awaited for higher productivity and efficiency of the sector were received in addition to calculation of farm level inefficiencies. The assessment of the farmers were demonstrated in relation with the profitability structures of the green/glasshouses. Due to the findings, 79 % of the farmers considered income tax level as higher than acceptable level, while this negative perception rose to 83 % for VAT. In conformity with these results, the overall tax levels were considered as high by 85 %. Finally, the linear relationship between inefficiency and perceptions on taxation for tax sensitive farmers was mostly negative as expected.
References
- Battese, G. E. and Coelli, T. J. 1995. “A Model for Technical Inefficiency Effect in Stochastic Frontier Production for Panel Data”; Empirical Economics, Vol.20 pp, 325-345
- Battese, G.E. and Corra G. S. 1977. “Estimation of a Production Function Model with Applied to the Pastoral Zone of Eastern Australia”; Australian Journal of Agricultural Economics 21:169-179
- Ceylan R.F., Sayin C. and Özalp M. 2014. "Position and Importance of Family Farming in Agricultural Taxation - Tarımsal Vergilendirme Politikalarında Aile Çiftçiliğinin Yeri ve Önemi", Symposium on National Family Farming, ANKARA, TÜRKIYE, 30-31 October 2014, ss.147-151
- Eraktan, S. 2008. Maliye, Finance. Ankara University Publication House No: 1561 – 514. ss. 214
- Gün S. and Eraktan S. 2005. “Agricultural Property Regime andf Taxation - Tarımsal Mülkiyet Rejimi ve Vergilendirme”, Technical Congress on Agricultural Engineering, 2005, 2: 1197-1207
Abstract
References
- Battese, G. E. and Coelli, T. J. 1995. “A Model for Technical Inefficiency Effect in Stochastic Frontier Production for Panel Data”; Empirical Economics, Vol.20 pp, 325-345
- Battese, G.E. and Corra G. S. 1977. “Estimation of a Production Function Model with Applied to the Pastoral Zone of Eastern Australia”; Australian Journal of Agricultural Economics 21:169-179
- Ceylan R.F., Sayin C. and Özalp M. 2014. "Position and Importance of Family Farming in Agricultural Taxation - Tarımsal Vergilendirme Politikalarında Aile Çiftçiliğinin Yeri ve Önemi", Symposium on National Family Farming, ANKARA, TÜRKIYE, 30-31 October 2014, ss.147-151
- Eraktan, S. 2008. Maliye, Finance. Ankara University Publication House No: 1561 – 514. ss. 214
- Gün S. and Eraktan S. 2005. “Agricultural Property Regime andf Taxation - Tarımsal Mülkiyet Rejimi ve Vergilendirme”, Technical Congress on Agricultural Engineering, 2005, 2: 1197-1207
Details
| Journal Section | Issue |
|---|---|
| Authors | |
| Publication Date | November 10, 2017 |
| Submission Date | November 10, 2017 |
| Published in Issue | Year 2017 Özel Sayı - ICEBSS 2017 |
