ISHS Acta Horticulturae 155: VIII Symposium on Horticultural Economics
THE TAX ON VALUE ADDED IMPLANTATION EFFECTS IN THE SPANISH HORTICULTURAL SECTOR |
| Authors: | L. Avellá, R. Aguirre, R. Diago, F. Carmen |
| Abstract:
The Tax on Value Added (TVA) implantation effects in the Spanish agrarian area are analysed in this study putting special attention to the distortions that would lead in cost productions and in consume prices of horticultural products. After showing that is in the agrarian area in particulary where will product the biggest changes with TVA adoption will be analysed its nature. To give more importance in the special system that will be foreseeable the most acepted one. It will be analysed the nature and distorsion importants that this régime take with, concluying that vegetable products will be penalized foreseeable while the fruits products will be beneficied. It will be described the exemption TVA results for farmers as well as this option effects will have in the marketing area. The study finishes with some suggestions to minimize the special system disorders and the exemption, that show by a marking agrarian products competition distortion. | |
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