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The Lease And Accounting Of Agricultural Land

Author

Listed:
  • Gerganov, Georgi

    (D. A. Tsenov Academy of Economics)

  • Blazheva, Violeta

    (D. A. Tsenov Academy of Economics)

Abstract

After the restoration of ownership of agricultural land, a significant part of owners choose leasing as the most acceptable form of management. Depending on the legal regulations and the contractual basis, the income from providing agricultural land for temporary use is gained from lease payment and rent. This article examines the shortcomings of the legal framework which regulates the use of agricultural land through lease/rental agreements and the problems that occur regarding harvest payment.

Suggested Citation

  • Gerganov, Georgi & Blazheva, Violeta, 2015. "The Lease And Accounting Of Agricultural Land," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1, pages 1-3.
    • Handle: RePEc:dat:earchi:y:2015:i:1:p:3
    as

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    File URL: http://hdl.handle.net/10610/2824
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