Taxation of fertilizers, pesticides and energy use for agricultural production in selected EU countries

Abstract:
This study examines the differences in taxation of specific means of agricultural production such as fertilizers, pesticides, mineral oil products, gas and electricity in selected EU nations. Apart from the description of relevant tax rules prevailing in these countries, an international comparison of tax burden on profit, which is caused by the combination of the individual tax regulations, is made based on a model entity. Such a comparison identifies the distortion led by the taxation on agricultural firms' business performance and their competitiveness.