Agricultural Economics, 2016 (vol. 62), issue 5

The taxation of agricultural land with the use of multi-criteria analysisOriginal Paper

Jan SIROKY, Jirina KRAJCOVA, Jana HAKALOVA

Agric. Econ. - Czech, 2016, 62(5):197-204 | DOI: 10.17221/183/2015-AGRICECON  

The issue of land taxation is currently often neglected in scientific articles despite the existence of the land taxation and property taxes in most countries of the European Union. This paper deals with a specific property tax in the Czech Republic - the tax on the acquisition of immovable property. The aim of the paper is, on the one hand, to characterise the tax on the acquisition of immovable property, its general principles and the classification in land taxation, and on the other hand, to analyse the possibilities of a tax entity for the tax base determination and the tax liability calculation. For this purpose, a model example of taxation of...

Multi-criteria evaluation model to face phytosanitary emergencies: The case of citrus fruits farming in ItalyOriginal Paper

Alessandro SCUDERI, Luisa STURIALE

Agric. Econ. - Czech, 2016, 62(5):205-214 | DOI: 10.17221/114/2015-AGRICECON  

In the last decade, citrus fruits farming, at the international level, revealed an upward trend changing the traditional scenarios of the offer, with the exchange of products coming from all areas of the world, thanks to the progressive abrogation of fare barriers. The material exchange is causing spreading of diseases that have caused a severe damage, such as the epidemics and culture extinctions with a high economic, health, environmental and social impact. In such a context, the definition of possible methods to face the emergencies is absolutely necessary. This research suggests the adoption of an evaluation model for phytosanitary emergencies...

Market equilibrium of the agricultural product target price insurance and its moral hazard premiumOriginal Paper

Liang ZHAO, Yueying MU, Bo SONG, Qiao ZHANG

Agric. Econ. - Czech, 2016, 62(5):215-224 | DOI: 10.17221/120/2015-AGRICECON  

In the study, an expected revenue model was built for the farmers and insurance institutes in China, with the aim of researching the realization conditions of the target price insurance market equilibrium; analysing the reasons and consequences of the moral hazards; obtaining a paradox and elaborating the reason; measuring the moral hazard premium and researching positions, as well as the role of government in the target price premium; and also discussing the relationship between the target price and the cost price. The conclusions found were that the market risk was the major risk in agriculture; the target price insurance implementation relies on...

Dairy farm profit according to the herd size, milk yield, and number of cows per workerOriginal Paper

Lenka KRPALKOVA, Victor E. CABRERA, Jindřich KVAPILIK, Jiri BURDYCH

Agric. Econ. - Czech, 2016, 62(5):225-234 | DOI: 10.17221/126/2015-AGRICECON  

The study evaluates the associations of the farm herd size (HERD), the milk yield (MY, kg/cow per year), and cows per worker (CW) with the production, reproduction, and economic traits in 60 commercial dairy herds (34 633 cows) in the Czech Republic. Each parameter was split into 3 groups. The largest herds (≥ 750 cows) had the highest profitability of costs without subsidies (-3.8 ± 4.3%), the lowest cost for roughages (1.2 CZK/L milk), and the lowest cost for breeding operations (0.17 CZK/L milk), but the highest costs for the cereal grains and concentrates (2.4 CZK/L milk). Herds with the lowest MY (≤ 7 499) had the lowest profitability...

Modelling consumer's behaviour of the meat consumption in SlovakiaOriginal Paper

Renata BENDA PROKEINOVA, Martina HANOVA

Agric. Econ. - Czech, 2016, 62(5):235-245 | DOI: 10.17221/33/2015-AGRICECON  

There exists a plenty extensive theoretical and empirical literature on what determines the consumption levels over time and across countries, but less research into the changes in the consumption patterns (i.e. the mix of different goods and services that is purchased). To better understand how changing incomes and prices influenced the consumption patterns, the contribution estimates the Almost Ideal Demand System (AIDS) models. The aim of the paper is to find patterns and preference changes in the consumer demand for meat in Slovakia. From the methodological aspect, there were used important items of the demand, and for the consumer...