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Eléments de comparaison des régimes fiscaux agricoles dans la CEE

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  • Pierre Pinon

Abstract

[eng] Taxation is largely ignored in agricultural policies analysis, though it largely influences economic behaviour. At the Community level, taxation is still a national-oriented instrument, able to modify the conditions of competition. . Some elements of an overall survey are given in order to show the possible approaches for further studies, which appear to be necessary for a better understanding of agricultural policy. [fre] Dans les analyses de politique agricole, la fiscalité est encore largement méconnue, alors qu'elle influence sensiblement les comportements des agents économiques. . Elle mérite d'autant plus l'intérêt des chercheurs qu'elle constitue, au niveau communautaire, un instrument à la disposition de chaque Etat, capable de modifier l'environnement économique des exploitations agricoles et leurs conditions de compétitivité. . Les éléments d'appréciation rassemblés ici sont loin d'être conclusifs. Ils ne visent qu'un premier diagnostic et proposent une réflexion méthodologique, sur un thème qui s'affirme d'une importance majeure pour la bonne conduite de la politique agricole.

Suggested Citation

  • Pierre Pinon, 1981. "Eléments de comparaison des régimes fiscaux agricoles dans la CEE," Économie rurale, Programme National Persée, vol. 145(1), pages 48-54.
  • Handle: RePEc:prs:recoru:ecoru_0013-0559_1981_num_145_1_2804
    DOI: 10.3406/ecoru.1981.2804
    Note: DOI:10.3406/ecoru.1981.2804
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