Tributary specialities for determination of agrarian income. The function of neutrality-price as analysis tool
Abstract
The existence of tributary specialities to obtain simplification in calculating net yields of agrarian activity in IndividualIncome Tax is real, not only in Spain but also in other European countries. This makes necessary the developmentof models that allow to evaluate the goodness of these methods against General or Direct Estimation ones, as forif the obtained yield differs between both methods. In this paper, it is developed an analysis model that allows the establishmentof intervals of prices for agricultural products that determine the convenience of the election of one oranother estimation method. We apply this methodology to analyze tax situation on citrus production using data fromthe National Agricultural Accounting Net. The price that would discriminate the election of simplified methods againstnormal ones is located in 0.14 kg-1. The neutrality index of a simplified method for the price perceived by citrusproducers in 1998 (0.21 kg-1) was 0.46. This value indicates that the net yield calculated using the simplifiedmethod represents a 46% which is obtained using the normal one. So simplified methods are better for farmers.Downloads
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