IMPACT OF FISCAL POLICIES ON INPUTS AND PRODUCTION COSTS IN GREENHOUSE IN ALBANIA

Journal of Central European Agriculture. 2013;14(2):109-125 DOI 10.5513/JCEA01/14.2.1240

 

Journal Homepage

Journal Title: Journal of Central European Agriculture

ISSN: 1332-9049 (Online)

Publisher: University of Zagreb, Faculty of Agriculture

Society/Institution: University of Zagreb Faculty of Agriculture

LCC Subject Category: Agriculture

Country of publisher: Croatia

Language of fulltext: Czech, Polish, Slovak, Croatian, English, Hungarian, Bulgarian

Full-text formats available: PDF

 

AUTHORS

Edvin ZHLLIMA
Drini IMAMI
Holger KACHELEIN
Elvina MERKAJ

EDITORIAL INFORMATION

Blind peer review

Editorial Board

Instructions for authors

Time From Submission to Publication: 50 weeks

 

Abstract | Full Text

This paper analysis agriculture input related taxes and tariffs policies and their impact on input prices, production costs and profitability, focusing on the greenhouse sector in Albania. The study combines desk research and expert interviews to collect data and to analyse the main policy reforms and the tariff regime. A financial cost benefit analysis is implemented in order to observe the effect of the change of taxes in both sides: at farm gate profitability of Albanian farmers as well as in terms of revenues forgone in the state budget based on revenues collected.According to our research findings, tax exemption on inputs such as agrochemicals and fuel would significantly affect positively the profitability at the farm level and the overall agriculture sector competitiveness. Several political implications of the various scenarios of tax reduction are discussed and provided to policy-makers.