Agrarian Tax Reforms in Developing Countries: Issues and Policy Studies

Abstract

The article examines the experience of agricultural taxation in developing countries in the context of ongoing policy debates about tax structure and administration affecting agricultural producers. In the study, the tax policies of several foreign countries were analyzed, the tax policies for the development of agriculture were studied, and the indirect and direct effects of taxes on production were determined. Also, the use of tax mechanisms in limiting the activities of farmers and peasant farms was analyzed. In the analysis, it is considered that the provision of tax incentives in the agricultural sector stimulates production on the one hand, but the opposite effect on the volume of production is also seen.