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Agricultural activity is very important for every country that strives to create a stimulating, stable, abundant, sustainable and equal business environment for all market participants. By striving for sustainable economic development and growth, as well as preservation of the ecosystem, organic agricultural production aims to produce high-quality...
Context in source publication
Context 1
... calculation of the agricultural production index is based on the data on agricultural production in 2013 (basic period) and in 2014, which are presented in quantitative form. The agricultural production index for 2014 shows the growth of the physical volume of agricultural production compared to 2013 (Table 1) by slightly less than 2%. This growth is also visible in plant crops. ...Similar publications
This study investigates the effect that property taxation has on investment in the real estate market. There is a close relationship between investments in the real estate market and taxes, local communities, public policies and economic development. The analysis was developed with reference to the Italian real estate market and its tax regime. In...
Citations
... • Introduction of tax incentives and subsidies to promote organic farming and practices such as crop rotation, composting, and use of biofertilisers [42][43][44][45]. • State investments in scientific research and technology transfer for sustainable and low-carbon agriculture [46,47]. ...
This study analyses the relationship between economic growth, measured by gross value added in agriculture, and greenhouse gas emissions from the sector in 30 European countries during the period 2012–2021. The aim is to assess whether the increase in agricultural production leads to a corresponding increase in harmful emissions. Regression analysis is applied to establish linear statistical dependencies between variables, cluster analysis to group countries, and analysis of trends in the dynamics of indicators. The results show significant differences between countries, with no universal relationship between economic growth and emissions. A “decoupling” between growth and emissions is observed in some countries, demonstrating the potential for “green growth.” Regional and structural differences, as well as the level of technological development, stand out as key factors determining the relationship between economic growth and emissions, highlighting the need for an individualised approach in formulating policies for the sustainable development of the agricultural sector.
... Xing Deng HY (2022) noted that high-quality agricultural development requires not only the continuous growth of agricultural productivity but also green agricultural production [26]. Milosevic G (2020) found that countries can often use fiscal policy as a tool to regulate the relationship between production and trade, and the tax burden is crucial to achieving sustainable agricultural development [27]. Guo XM (2020) noted that the development of agricultural mechanization can promote high-quality agricultural development; however, agriculture facing substantial environmental pressure also needs to transform to green and sustainable development [28]. ...
The digital economy, as a new economic form with high information density, provides a new driving force for the realization of high-quality agricultural development. Panel data of 31 provinces in China from 2011 to 2020 were selected for analysis. The static panel data interaction effect model and panel threshold model were used to verify the nonlinear influence mechanism and heterogeneity of financial development in the process of the digital economy affecting high-quality agricultural development. The findings are as follows. (1) During the study period, the high-quality development of China’s agriculture showed a steady upward trend; however, the regional differences were significant, and the eastern part was larger than the central and western part. (2) The digital economy can promote high-quality agricultural development. (3) The digital economy has a double threshold effect in the process of affecting high-quality agricultural development, which depends on the level of financial development. When the threshold is exceeded, the digital economy has a more significant promoting effect on high-quality agricultural development. (4) The impact of the digital economy on high-quality agricultural development is heterogeneous. From the perspective of different regions, the impact effect is greatest in the eastern region, while the effect is smaller in the central and western regions. From different resource endowments, the positive impact effect is greatest in the major grain-selling areas, followed by the major grain producing areas, but the positive digital economy driving effect is not significant in the balance of production and sales areas. Finally, three policy suggestions are proposed. First, the Chinese government should increase investments in and support for digital technology to promote the integration of the digital economy and agriculture. Second, the Chinese government should promote the development of digital inclusive finance in areas with financial development below the threshold. Third, different regions should implement differentiated digital economies to promote high-quality agricultural development.
... In addition, environmental taxation is also as a possible policy tool to guide agricultural producers toward sustainable development. Implementing environmental taxes, agricultural producers can be incentivized to adopt more eco-friendly measures (Milošević et al., 2020). For instance, an environmental tax on the overuse of pesticides and fertilizers can increase production costs, prompting farmers to explore greener alternatives that reduce pollutant emissions and excessive use of resources. ...
Introduction
Environmental taxation is an essential regulatory tool for governments seeking to optimize agricultural production, enhance the environment, and guarantee food safety. Concerns exist, however, regarding the imposition of environmental taxes on agriculture, as this could be detrimental to the interests of agricultural producers and consumers. To address these challenges, it is essential to integrate agricultural production, environmental protection, and economic development, which can better comprehend the effects of agricultural environmental taxes on production decisions, the environment, the economy, and society.
Methods
To better comprehend the effects of agricultural environmental taxes on production decisions, the environment, the economy, and society, this paper constructs a mathematical model and analyzes optimal outcomes from a welfare perspective. The study examines the structure of consumer groups, classifying them as either green or non-green.
Results and discussion
First, when both consumer groups coexist on the market, imposing environmental taxes on non-green agricultural producers does not always result in a reduction in social welfare. Within a specific tax range, it is possible to accomplish a tripling of social welfare, agricultural producer welfare, and environmental benefits. Second, as the tax rate rises, the environment progressively improves while consumer surplus diminishes. Within a particular tax range, producer surplus and social welfare both increase. Third, as the proportion of green consumers in the market and ordinary consumers’ awareness of green agricultural foods increases, the positive impact of taxation on the environment decreases, while its positive impact on producer surplus and consumer surplus increases. Taxation can also have a positive effect on the social welfare under certain conditions.
Contributions
First, we comprehensively investigate the feasibility of agricultural environmental taxation from a welfare perspective, considering market competition and segmentation, which fills a gap in previous studies. Second, we establish a reasonable range for taxation that simultaneously enhances social welfare, producer welfare, and environmental benefits. Third, we explore the relationship between market segmentation structure, ordinary consumers’ awareness of green agricultural foods, and welfare, providing insights into the different attitudes of countries and regions toward agricultural environmental taxation.
... NVp is the same as that in Equation (7). Agro-ecological taxes can serve as an effective economic instrument to internalize the external costs associated with pesticide use and impose financial penalties accordingly [37]. Agro-ecological taxes are a mechanism that internalizes the negative impacts of agricultural activities on the environment and ecosystems by imposing taxes on farmers and agricultural enterprises. ...
... Agro-ecological taxes can serve as an effective economic instrument to internalize the external costs associated with pesticide use and impose financial penalties accordingly [37]. Agro-ecological taxes are a mechanism that internalizes the negative impacts of agricultural activities on the environment and ecosystems by imposing taxes on farmers and agricultural enterprises. ...
When the production or use of a product imposes a cost or benefit on a third party, this is referred to as an externality. Externalities of pesticides are associated with social and environmental costs. However, there is still a lack of a systematic method for evaluating and internalizing the externalities of pesticides. This study utilizes the pesticide’s environmental impact quotient and environmental accounting methods to assess the external costs associated with pesticide usage in the winter-wheat–summer-maize cropping system in China’s northern plains, with a specific focus on the pesticide use in Botou City during the year 2020 as a case study. Additionally, we introduce the concept of the net external value of pesticides and propose a methodology for its internalization, aiming to quantify the external costs induced by pesticide usage and explore the possibility of integrating them into market transactions. The results showed that the total external costs of pesticide use are 423.9 USD ha⁻¹, with a positive external value of 171.9 USD ha⁻¹ and a net external value of −252.0 USD ha⁻¹. The negative external costs associated with pesticide use outweigh the positive external values. External costs varied significantly according to environmental receptors, after retaining two significant figures: applicators accounted for 45% of the total external costs, followed by pickers (32%), consumers (11%), groundwater (4.5%), fish (3.9%), beneficial insects (1.7%), birds (1.3%), and bees (1.1%). The external costs of maize cultivation were 33% higher than those of wheat cultivation. The application of herbicides resulted in the highest external costs compared with fungicides and insecticides. Based on the internalization of the results, imposing an ecological tax on pesticide users is recommended, with rates of 3.29% for wheat and 6.76% for maize. This research contributes to sustainable agricultural development by providing valuable insights for farmers in selecting environmentally friendly pesticides and informing the implementation of ecological taxes on pesticide usage.
... Tax research has a long tradition in agricultural sector, both in developed and developing countries. Milošević et al. (2020) point out that the level of the tax burden is of vital importance for achieving a sustainable agricultural development. On the other hand, agricultural companies in transition countries report growing, but only modest profitability (Vržina and Dimitrijević, 2019), cope with many efficiency problems (Horvat et al., 2020), frequent changes of policy framework (Todorović et al., 2020) and struggle to achieve sustainable growth (Momčilović et al., 2015). ...
... The subject of the paper are LRETRs of agricultural companies in Serbia. Taxation of agricultural sector in Serbia has been the subject of some prior research (Simonović et al., 2013;Vržina and Dimitrijević, 2019;Milošević et al., 2020), but the research on long-run corporate tax burden is scarce. In addition, three main objectives of the paper may be identified. ...
Previous research on the determinants of effective corporate tax rates (ETRs) dominantly studied annual ETRs. On the other hand, in this paper we examined the impact of firm characteristics on long-run ETRs (LRETRs) of agricultural companies in the transition economy of Serbia, where statutory corporate tax rate is set at 15%. Research showed that the LRETR of the average Serbian agricultural company is well below the statutory rate. Regression analysis showed that larger agricultural companies have significantly lower LRETRs, consistent with the political power hypothesis. Capital intensity negatively influences LRETRs, while leverage and profitability do not appear to significantly impact them. Using quantile regression, it is shown that the impact of firm characteristics on LRETR is different on different parts of its distribution. Research results are robust to important changes in the research sample. We have also proposed changes in investment tax incentives rules to ensure fairer corporate tax treatment of larger and smaller agricultural companies. We argue that making investment tax incentives accessible to smaller companies would mitigate the political power hypothesis.
... A agricultura faz parte da origem da sociedade humana e está intrinsecamente ligada ao modelo social, econômico e cultural da vida em sociedade (Milošević et al., 2020). Do período inicial da domesticação das plantas até os dias atuais, as práticas agrícolas sofreram diversas transformações. ...
Resumo: O objetivo deste trabalho foi identificar o perfil dos produtores orgânicos do estado de São Paulo, analisando a distribuição espacial, o sistema de avaliação da conformidade orgânica adotada e a diversidade produtiva. Foi realizada pesquisa documental de abordagem qualitativa. O documento analisado foi o Cadastro Nacional de Produtores Orgânicos (CNPO). A organização dos dados foi realizada com base nas 15 mesorregiões do estado, estabelecidas pelo IBGE. Existem produtores orgânicos registrados pelo MAPA em 97,7% dos municípios paulistas. 61,5% dos produtores adotam a auditoria para a avaliação da conformidade orgânica. A maioria dos produtores orgânicos é composta por homens com idade superior aos 41 anos. A agricultura orgânica no estado de São Paulo está concentrada em determinadas regiões, sobretudo naquelas em que há predominância da agricultura familiar. Em regiões com forte presença dos clusters produtivos do agronegócio, como a cana-de-açúcar, há o menor número de produtores orgânicos. Mesmo havendo diferentes índices de ocorrência, a agricultura orgânica está presente em todo o território paulista, o que indica o seu potencial de crescimento no estado.
... They find that the TCJA reduces the tax system's progressivity and has a higher revenue-raising effect on middle-and highincome farm households. By assessing the tax system in Serbia, Milosevic et al. (2020) find that an agricultural tax system based on organic production and tax incentives is conducive to achieving higher levels of sustainable agricultural production. Moreover, Buchholz and Musshoff (2021) find that pesticide taxation in Germany induces farmers to adjust their planting and farming strategies and thus achieve green agriculture. ...
Agriculture is the second largest source of carbon emissions in the world. To achieve the strategic goals of “carbon peaking” and “carbon neutrality”, how to effectively control agricultural carbon emissions has become a focus of the Chinese government. As China’s most critical agricultural policy in the early 21st century, assessing the impact of rural tax-and-fees reform (RTFR) on agricultural carbon emissions has vital theoretical and practical implications. Based on panel data of 31 Chinese provinces from 2000 to 2019, this paper constructs a continuous difference-in-differences (CDID) model to identify the effects of RTFR on agricultural carbon emissions, and further tests the mechanisms and heterogeneity of the reform to achieve agricultural carbon emission reduction. The results demonstrate that the reform can effectively reduce the agricultural carbon intensity and improve agricultural carbon efficiency, with the effects of −6.35% and 6.14%, respectively. Moreover, the dynamic effect test shows that the impact of RTFR on agricultural carbon intensity and carbon efficiency is persistent. Furthermore, the mechanism analysis indicates that RTFR achieves the improvement of agricultural operation efficiency and the reduction of agricultural carbon emissions through the expansion of land operation area, the increase of productive investment in agriculture, and the special transfer payment from the central government. However, the impact of RTFR on local government revenue is not conducive to realizing the reform’s carbon reduction effect. The heterogeneity analysis illustrates that the reform policy effects differ in natural climatic conditions, topographical conditions, and crop cultivation structure. The RTFR mostly has a significant negative impact on the carbon emissions generated from material inputs and agricultural production. Therefore, to address the climate change crisis and improve the environmental efficiency of agricultural production, it is necessary to both reduce peasants’ tax burden and implement institutional construction efforts, to further promote the transformation of agricultural production to a low-carbon model.
... Ostapenko et al. [24] in their research have focused on the production and sales of organic products in Ukrainian agricultural enterprises, while Milošević et al. [25] have presented the model of the taxation of agriculture in the Republic of Serbia as a factor in the development of organic agriculture. ...
With the expectation that the global population will reach 9 [...]
... Agriculture carries an imperative of economy sector with strategic importance (Manon and Lünzer, 2000;Rajović, 2009aRajović, , 2009bMilošević et al., 2020). Data on organic agriculture, its importance as Montenegro's development opportunity, its position within the overall regional development, as well as its export orientation are also seen through the following theses: organic agriculture as part of Montenegro's overall regional development is a condition for the survival of already rather depopulated villages; the transformation of agricultural production into bio-production and its export orientation, or its establishment on the economy of demand instead of the economy of supply, is an essential condition for its further development. ...
... The study area has moderate continental and mountain climate. In organic agriculture, the envisaged implementation can be achieved if the objectives are reasonably harmonized through: the establishment of institutions for the certification of agricultural produce, setting up of plants for the primary processing of fruit, vegetables, medicinal plants, wild medicinal plants, forest fruits and through the revitalization of neglected estates and the consolidation of agricultural holdings (Manon et al., 2000;Despotović et al., 2015;Rajović, 2009;Zejak, 2011;Milošević et al., 2020). Tables 8 and 9 show the number of organic producers in Montenegro by area of production for the period from 2010 to 2020. ...
... Organic agriculture aims to produce high-quality food while developing sustainable agriculture by conserving the ecosystem and increasing soil fertility. This implies legal regulation with the fulfilment of precisely defined conditions, as follows: isolation of land parcels, livestock farms, and processing facilities from possible pollution sources; the adequate quality of irrigation water; coordinated development of plant and livestock production; and qualification of experts and producers for organic agriculture with the obligation of permanent innovation of knowledge (Zejak, 2011;Milošević et al., 2020). ...
Organic farming preserves and upgrades the biodiversity of the soil and biodiversity of the entire ecosystem by protecting the environment, plants, and human health. This study analyses organic plant production worldwide and in Montenegro (2000-2020) and discusses the prospects and challenges in developing organic plant production. Geographically, Montenegro has a diverse climate, suitable for the production of more types of fields’ crops, vegetables and fruits throughout the year. The paper compares the area of organic farms, the number of farmers, and the share of organic in the overall agricultural land in the world and Montenegro, Europe, and several European countries similar to Montenegro in terms of relief or area (Switzerland, Slovenia, Slovakia, Estonia, Serbia, and Cyprus). Data were also analyzed for a mountainous state, such as Switzerland, and a Mediterranean one, such as Cyprus, as by its position and relief, Montenegro is at the same time a mountainous (northern) and a Mediterranean country (southern region). Shown are trends in plant production areas in Montenegro since it gained independence (2006) and comparison with the EU countries. Grassland production prevails in Montenegro with 85.89%, followed by fruit (12.26%) and cereals (1.62%). The total area under organic vegetables covered a small area compared to the production of fodder crops (3951.84 ha), fruit (563.98 ha), medicinal and aromatic plants (232.46 ha) and field crops (74.49 ha). Organic fruit production has the largest share in the northern part of Montenegro. Certified organic production brings benefits because health-safe products are a condition for preserving the environment and health.
... their entire production intended for export and also supplies the producers with production materials (Milošević et al., 2020). Jansen (2000) found that although it appears like no one has documented this phenomenon quantitatively, many observers agree that women's participation is remarkably higher in organic farming than in conventional farming. ...
Over the past decade, a growing interest of consumers in the consumption of organic milk has been recognized, mostly because of its positive effect on human health, besides other various positive effects. The main goal of organic milk production is to bring agricultural production in close alignment with the requirements of a sustainable system. Human capital in organic farming is an important factor as it significantly influences production and financial results. As an important factor in the production, socioeconomic characteristics of producers considerably determine possibilities of the future development of this system of production in a certain country. Focusing on the aspect of human capital, this paper examines the possibilities of the development of organic agricultural production in the Republic of Serbia. The research has been conducted on the territory of Serbia on individual farms which are certified for organic farming. Following the findings, the authors conclude that human capital in organic milk production of the Republic of Serbia does not represent a limiting factor in the future development of this system and that human capital in terms of learning and education, experience and expertise, innovation and creativity, and sources of knowledge has a positive relationship with the business performance.
