Emergence, diffusion and development of the value added tax in Europe Cover Image

Emergence, diffusion and development of the value added tax in Europe
Emergence, diffusion and development of the value added tax in Europe

Author(s): Hrabrin Bashev
Subject(s): Economy
Published by: Институт за икономически изследвания при Българска академия на науките
Keywords: JEL: O13; O17; Q12; Q18; Q24; Q26; Q28

Summary/Abstract: This paper presents the results of the first large-scale study on forms, factors, and efficiency of eco-management in Bulgarian agricultural farms of different juridical type, size, specialization, and location. First, a brief characterization of surveyed “eco-active” farms is made, analyzing the various forms and scope of eco-management in agricultural farms. Next, different factors of eco-management in farms are specified along with the costs, effects, efficiency and perspectives of eco-management in agricultural farms. Finally, conclusions from the study are summarized.

  • Issue Year: 2014
  • Issue No: 5
  • Page Range: 86-112
  • Page Count: 27
  • Language: English