Tax Policies for Agriculture in Ensuring Food Security: A Comparison of Selected Country Practices

Öz

The need for nutrition, which is one of the most basic needs of people, is nowadays mostly provided by the products produced by individuals or enterprises operating in the agricultural sector. Food security, which includes the availability of food that can meet the nutritional needs of people, access to food, stability in access to food and the ability to benefit from food, is one of the issues that countries and international organisations are emphasising today due to the importance of the need for nutrition. Food security is adversely affected by the supply side of agricultural production due to global climate change, epidemics, war, political instability and rising costs due to the global inflation phenomenon. These factors increase the importance of national fiscal policies to support and incentivize agriculture. In this context, the main objective of this study is to analyse the tax incentives for the agricultural sector, which has an extremely important place in ensuring food security. This study reveals the diversity of agricultural tax incentives in 5 European Union countries and Turkey, as well as the differences between the countries. By making evaluations on the tax policy preferences of countries, recommendations are presented for the steps to be taken to ensure food security.

Anahtar Kelimeler

• Agriculture
• food safety
• tax policy
• tax incentives

Gıda Güvencesinin Sağlanmasında Tarıma Yönelik Vergi Politikaları: Seçilmiş Ülke Uygulamalarının Karşılaştırılması

Öz

İnsanların en temel ihtiyaçlarından biri olan beslenme, günümüzde çoğunlukla tarım sektöründe faaliyette bulunan kişi ya da işletmelerce üretilen ürünler aracılığı ile temin edilmektedir. İnsanların beslenme ihtiyaçlarını karşılayabilecek gıdanın varlığı, gıdaya erişim ve erişimde istikrar ve gıdadan faydalanabilmeyi kapsayan gıda güvencesi, beslenme ihtiyacının önemine binaen günümüzde ülkelerin ve uluslararası kuruluşların üzerinde önemle durduğu konulardan biridir. Özellikle son dönemde yaşanan küresel iklim değişikliği, salgın hastalıklar, savaş, siyasi istikrarsızlıklar nedeniyle tarımsal üretimin arz yönünde yaşanan sıkıntılar ve küresel ölçekteki enflasyon olgusu nedeniyle artan maliyetler gıda güvencesini olumsuz yönde etkilemektedir. Bu gelişmeler tarımın desteklenmesi ve teşvikine yönelik ulusal mali politikaların önemini daha da arttırmaktadır. Bu kapsamda bu çalışmanın temel amacı gıda güvencesinin sağlanmasında son derece önemli bir yere sahip olan tarım sektörüne yönelik vergi teşviklerinin incelenmesidir. Bu çalışma 5 Avrupa Birliği ülkesi ve Türkiye’de tarıma yönelik vergi teşviklerinin çeşitliliğini ve ülkeler arasındaki farklılıkları ortaya koymaktadır. Ülkelerin vergi politika tercihleri hakkında değerlendirmeler yapılarak, gıda güvencesinin sağlanması konusunda atılması gereken adımlara yönelik öneriler sunulmaktadır.

Anahtar Kelimeler

• Tarım
• gıda güvenliği
• vergi politikası
• vergi teşviği

Kaynakça

1. Amaglobeli, D., Benson, T. & Mogues, T. (2024). Agricultural producer subsidies: navigating challenges and policy considerations. IMF Notes, 2024(2), https://doi.org/10.5089/9798400285950.068.
2. Bono, P. (2012). Support for farmers’ cooperatives: country report Italy. Wageningen: Wageningen UR.
3. Bouet. A. & Debucquet, D. L. (2010). The economics of export taxes in the context of food security. The economic impact of export restrictions on raw materials içinde, OEC Publishing: Paris, ss. 59-78.
4. Bloem, J. R. & Farris, J. (2022). The covid‑19 pandemic and food security in low ‑ and middle‑income countries: A review. Agriculture & Food Security, 11(55), https://doi.org/10.1186/s40066-022-00391-4.
5. Burger, A. & Bretschneider, W. (2022). Environmentally harmful subsidies in Germany. https://www.umweltbundesamt.de/sites/default/files/medien/479/publikationen/texte_117-2022_environmentally-harmful-subsidies.pdf.
6. Cnossen, S. (2018). VAT and agriculture: lessons from europe. Int Tax Public Finance, 25, 519-551, https://doi.org/10.1007/s10797-017-9453-4.
7. Éliás, B. A. & Jámbor, A. (2021). Food security and covid-19: A systematic review of the first-year experience. Sustainability, 13(9), https://doi.org/10.3390/su13095294.
8. European Commission (2021). VAT rates applied in the member states of the european union. https://taxation-customs.ec.europa.eu/system/files/2021-06/vat_rates_en.pdf.

9. FAO. Faostat. https://www.fao.org/faostat/en/#home.
10. FAO. (2006). Food security (FAO Policy Brief No. 2). https://www.fao.org/fileadmin/templates/faoitaly/documents/pdf/pdf_Food_Security_Cocept_Note.pdf.
11. FAO. (2023). Gross domestic product and agriculture value added 2012–2021: Global and regional trends (FAOSTAT Analytical Briefs Series. No. 64). Roma. https://openknowledge.fao.org/server/api/core/bitstreams/c6828277-8ca4-43e4-9033 c28d488d1083/content.
12. FAO, IFAD, ICEF, WFP, WHO. (2023). The state of food security and nutrition in the world 2023. Roma: FAO.
13. FAO. (2024). Food price index. https://www.fao.org/worldfoodsituation/foodpricesindex/en/.
14. FAO. (2024). Government expenditures in agriculture 2001–2022: global and regional trends (FAOSTAT Analytical Briefs Series No. 78). Roma. https://openknowledge.fao.org/server/api/core/bitstreams/47889cd1-5005-45f9-94f8-f0576c1ff3a9/content.
15. French Business Advice. (2019 Eylül). General information on agricultural taxation. https://www.frenchbusinessadvice.com/general-information-on-agricultural-taxation/.
16. Fransa Maliye Bakanlığı. (2024a). French tax law. https://www.impots.gouv.fr/sites/default/files/media/3_Documentation/brochures/french_tax_law_brochure_2024.pdf.
17. Fransa Maliye Bakanlığı. (2024b). Taxe foncière sur lespropriétés non bâties. https://www.impots.gouv.fr/sites/default/files/media/3_Documentation/depliants/nid_4014_gp_173.pdf.
18. García, G. P. (2012). Taxation of agriculture: special reference to OECD and Spain. https://www.ciat.org/Biblioteca/Revista/Revista_34/Ingles/TAR2012_Paton.pdf.
19. Glauber, J., Hernández, M., Laborde, D., Martin, W., Rice, B. & Vos, R. (2023). No end in sight yet for the global food price crisis. The russia-ukraine conflict & global food security içinde, Ed., Glauber, J.; Laborde, D. International Food Policy Research Institute: Washington DC, ss. 27-32.
20. Gruziel, K. & Raczkowska, M. (2018). The taxation of agriculture in the european union countries. Scientific Journal Warsaw University of Life Sciences, 18(4), 162-174, https://doi.org/10.22630/PRS.2018.18.4.107.
21. İspanya Maliye Bakanlığı. (2024). https://sede.agenciatributaria.gob.es/.
22. Kovalchuk, I., Melnyk, V., Novak, T. & Pakhomova, A. (2021). Legal regulation of agricultural taxation. European Journal of Sustainable Development, 10(1), 479-494, https://doi.org/10.14207/ejsd.2021.v10n1p479.
23. Mogues, T. (2020). Food markets during covid-19. https://www.imf.org/-/media/Files/Publications/covid19-special-notes/en-special-series-on-covid-19-food-markets-during-covid-19.ashx.
24. OECD. OECD Data Explorer. https://data-explorer.oecd.org/.
25. OECD. Agricultural Policy Monitoring and Evaluation. https://data-explorer.oecd.org/.
26. OECD. (2005). Non-sectoral policies for the agriculture and agro-food sectors: taxation and social security. https://one.oecd.org/document/AGR/CA/APM(2004)13/FINAL/en/pdf.
27. OECD. (2010). Agricultural policies and rural development: asynthesis of recent oecd work. OECD Publishing: Paris.
28. OECD. (2014). Policy framework for investment in agriculture. OECD Publishing: Paris.
29. OECD. (2020). Taxation in agriculture. OECD Publishing: Paris.
30. OECD. (2023). Agricultural policy monitoring and evaluation 2023: adapting agriculture to climate change. OECD Publishing: Paris.
31. OECD/FAO. (2023). OECD-FAO agricultural outlook 2023-2032. OECD Publishing: Paris.
32. Olkowska, O. (2022). The legal solutions regarding fuel grants for farmers in Poland. Zeszyty Prawnicze, 4(76), 181-185, https://doi.org/10.31268/ZPBAS.2022.72.
33. Paoletto, A., Monte, M. & Bonomi, R. (2020). Wealth Tax: Italy. https://www.wealthandpolicy.com/wp/BP136_Countries_Italy.pdf.
34. Parlińska, A. (2008). Legal aspects of polish tax and social security in agriculture. AESTIMUM, 53, 75-87, https://doi.org/10.13128/Aestimum-3228.
35. Parsche, R., Haug, P., Marcelo, A., Nam, C. W. & Reichl B. (2001). Internationaler vergleich der systeme zur besteuerung der landund forstwirtschaft (Rapor No. 1). Münih: ifo Institut fürWirtschaftsforschung an der Universität München.
36. Picchioni, F., Goulao, L. F. & Roberfroid, D. (2022). The impact of covid-19 on diet quality, food security and nutrition in low and middle income countries: A systematic review of the evidence. Clinical Nutrition, 41, 2955-2964, https://doi.org/10.1016/j.clnu.2021.08.015.
37. Podstawka, M. G. & Podstawka, L, G. (2020). Taxation of agricultural activity in poland: The current state and future prospects, Polityki Europejskie, Finanse i Marketing, 24(73), 177-187, https://doi.org/10.22630/PEFIM.2020.24.73.36.
38. Rice, B., Hernández, M. A., Glauber, J. & Vos, R. (2023). The russia-ukraine war is exacerbating ınternational food price volatility. The russia-ukraine conflict & global food security içinde, Ed., Glauber, J.; Laborde, D., International Food Policy Research Institute: Washington DC, ss. 24-26.
39. Swinnen, J. (2021). Covid-19 is exacerbating inequalities in food security. Swinnen, J. ve McDermott, J. (Ed.) Covid-19 and global food security. International Food Policy Research Institute: Washington DC.
40. Szałaj, K. (2023). The government has maintained 8 percent vat on agricultural inputs. What goods are on the list?. TPR, https://www.tygodnik-rolniczy.pl/pieniadze/podatek-rolny/rzad-utrzymal-8-proc-vat-na-srodki-do-produkcji-rolnej-jakie-towary-wpisano-na-liste-2499433.
41. Szlęzak-Matusewicz, J. (2018). Taxation of agriculture in poland and other eu countries. Management International Conference, Slovenya, https://www.hippocampus.si/ISBN/978-961-7023-92-3/212.pdf.
42. Şenyüz, D., Yüce, M. & Gerçek, A. (2020). Türk Vergi Sistemi, Ekin Yayınları: Bursa.
43. Valoxy (2024, 1 Şubat). Fiscalité agricole 2024: Ce qui change!, https://valoxy.org/blog/fiscalite-agricole/.
44. Veen, H., Meulen, H., Bommel, K. & Doorneweert, B. (2007). Exploring Agricultural Taxation in Europe (Rapor No. 2.07.06). The Agricultural Economics Research Institute, https://edepot.wur.nl/23200.
45. World Bank. Databank. https://databank.worldbank.org/.
46. World Bank. (2024). https://www.worldbank.org/en/topic/agriculture/brief/food-security-update.
47. Zheng, Y., Zhao, J., Buck, S., Burney, S., Kaiser, H. M. & Wilson, N. L. (2021). Putting grocery food taxes on the table: Evidence for food security policy-makers. Food Policy, 101, https://doi.org/10.1016/j.foodpol.2021.102098.