Agricultural Land and Land Tax – Significant Indicators of Agriculture Business Activities in the Slovak Republic

Abstract

Abstract The article is focused on the consideration between the agricultural land acreage and the amount of land tax in the selected sample of companies of agricultural primary production in the Slovak Republic within the period from 2010 to 2014 based on the data from departmental database of enterprises with primary agricultural production drawn from the factsheets of Ministry of Agriculture and Rural Development of the Slovak Republic presented by the selected statistical methods. In particular, the article presents the agricultural land and land tax from the accounting and tax perspective of the Slovak Republic and the European Union. It can be resulted that a slightly declining trend of the mean acreage of agricultural land was recorded for the evaluated group of agricultural enterprises within the reported period, while the mean land tax value per hectare of agricultural land had increasing trend. Results of the survey on significances of differences in the values of the dependent variables at the level of combinations of factors of year and enterprise indicate that the acreage of agricultural land and the volume of the land tax are statistically dependant at the level of year, however there are not dependent at the level of combination of factors of year and enterprise within the surveyed period.