TAX SYSTEMS AS RURAL DEVELOMPENT'S FACTOR

Abstract

Tax policy as a part of economic and social policy is directed to state institutions' harmonized acting through public revenues' collection with the production, distribution, exchange and consumption in a serration period of time and space in the context of social acceptable aims and tasks. The state, e.g. its bodies from central to local ones, as the basic subject of tax policy has the right to introduce the tax and the other public revenues' collection, as well as to determine the scope of their collection and the other parameters concerning the fiscal policy.

The subject of this research reefers to observing the rural developments' changes and the whole agro-complex' structure in the light of new tax collection as well as various implications of other fiscal forms' changes on agriculture development' s effects.

Tax stimulus and tax exemption which might have positive as well as the negative effects on rural development in economy in general, especially in agriculture's development in the countries in transition could not be ignored as far as this complex field of activities is concerned. Moreover, the whole economic and social structure of the countries in transition is influenced by rapid changes deriving from their own environments. Therefore the agriculture production sector has not been evaded by those changes too.