INFLUENCE OF THE TAXATION BASE ON THE FARM’S ECONOMIC VIABILITY

Aim of the article – after evaluating the influence of the change in taxation base on the farmer farm’s economical viability it was determined that there is no essential  influence of the paid taxes and payments on the farmer’s farm development and the state budget receives much more income. In order to evaluate the influence of taxes and payments on the farm’s economical viability, the article provides the evaluation of a taxation basis according to the two objects: the ESU and the taxable incomes. The comparison  of taxable basis by two objects and calculations of indicators of farmer farm’s economical viability showed that choosing the other taxable base – the taxable income – the farmer’s farm remains economically viable although the tax load increases significantly. Nevertheless the financial support is of a bigger influence then the choice of a taxation base. DOI: https://doi.org/10.15544/ssaf.2012.3