Kiss, Boglárka and Hajnal, Zsófia (2025) Taxation of farmers. GRADUS, 12 (2). ISSN 2064-8014
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Abstract
My research focuses on the taxation of self-employed farmers, particularly small-scale subsistence farming operations. It examines why specific tax structures are adopted and their unique benefits. Using a questionnaire and interviews with farmers, you investigate perspectives on the current tax system, areas for improvement, and strategies to attract young people to farming. Your analysis includes a review of tax laws and family farm obligations and exemptions. Key findings reveal that while farmers generally find the tax framework satisfactory, pension provisions are seen as insufficient, leading to policy reform recommendations. The study also addresses the ageing farming sector, proposing measures to attract younger generations and offering a nuanced understanding of the tax burden, subsidies, and opportunities for new farmers.
| Item Type: | Article |
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| Uncontrolled Keywords: | self-employment taxation, smallholder farmers, subsistence farming, taxation methods, pension system, tax exemptions, agricultural subsidies, tax burden, simplified tax system |
| Subjects: | H Social Sciences / társadalomtudományok > H Social Sciences (General) / társadalomtudomány általában S Agriculture / mezőgazdaság > S1 Agriculture (General) / mezőgazdaság általában |
| SWORD Depositor: | MTMT SWORD |
| Depositing User: | MTMT SWORD |
| Date Deposited: | 23 Jan 2026 09:32 |
| Last Modified: | 23 Jan 2026 09:32 |
| URI: | https://real.mtak.hu/id/eprint/232531 |
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