| Titles |
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English :
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The Effect Tax Legislation of Cultivated Land on Agricultural Production
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Arabic :
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تأثير التشريعات الضريبيه الخاصه بالأراضى الزراعيه على الانتاج الزراعى
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| Abstract |
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• M. Sc. in Agricultural Science (Agricultural Economics): Department of Agricultural Economics, Faculty of Agriculture, Suez Canal University, 1996.
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The state has imposed a land tax on all cultivated or arable agricultural lands on the basis of the annual rent decided for this land, and it has issued a set of legislation related to crop pricing or compulsory supply of part or all of the crop to government collection centers, determining the areas of strategic crops, supporting production requirements and the interest rate and The problem of the study was represented in the state issuing a set of legislations for agricultural lands without being linked to the net yield. The study dealt with shedding light on the tax legislation on agricultural lands to clarify its effect on the productive efficiency of the agricultural sector and the value of the estimated taxes for crops in relation to the cost of their production. Damaged or flooded water or the construction of buildings connected to housing and it is clear that the tax rate is 14% of the secondary rent. It also made clear that the tax must be imposed on the basis of the optimal use of the land. The second system is the state’s monopoly in purchasing products The agricultural sector and its distribution according to a specific plan and with regard to the value of the feddan tax attributed to the total costs, it turns out that it is a revision of its percentage in the period from 75 - 1992 and an increase in the year 1993 - 1994 with regard to rice, due to the increase in costs and in relation to cotton and the flower, a fluctuation between increase and decrease during the study period. The secondary average of indirect taxes on rice, wheat and sorghum amounted to about 249, 198 and 151 pounds, respectively, which results in losses in agricultural production and this is attributed to evading the cultivation of important crops. Taxes and costs are at free prices, which are the real prices. The study recommended a review of the tax assessment on agricultural lands and work to reduce them, as well as reducing taxes on strategic crops in Egypt, especially cotton, to encourage expansion in production to increase their expropriation, in addition to simplifying and organizing procedures for tax levy and collection, and resisting evasion by setting appropriate penalties.
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| Publication year |
1996
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| Availability location |
مكتبة معهد بحوث الاقتصاد الزراعي-7 ش نادى الصيد - مبنى الهيئات والشركات - الدقي- الجيزة (الدور الرابع)
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| Availability number |
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| Organization Name |
Agricultural Economics Research Institute (AERI)
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| Country |
Egypt
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| Publisher |
Name:
كلية الزراعة - جامعة قناة السويس
Place:
الاسماعيلية - مصر
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| Author(s) from ARC |
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| Publication Type |
Master Thesis
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