Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 16 ISSUE 3
Written by Paula STOICEA, Maria-Ruxandra DRAGOMIR
It is well known that farming has always been risky. The income obtained in agriculture may differ from year to year because of its dependence on the climatic and soil conditions and because of the output prices. Also, the taxation has an influence too on the income, too. Although, both Romania and the United Kingdom are member states of the European Union, the taxation varies, so, the point of this study is to show the differences between the taxes applied on annual income in agriculture in this two countries, attempting to discover recommendations for a better performance, where needed. The conclusions drawn will reveal which agricultural system is more efficient, but also the benefits for the farmers from the both countries.
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