| Abstract [eng] |
Final Master‘s Thesis consists of the following items: 62 pages, 19 figures, 11 tables, 48 literary sources, and 3 annexes. Master‘s thesis analyzes the main forms of support for agriculturalists in Lithuania and the greatest attention is being paid to the marked diesel fuel, and to importance and benefit of this support for the agriculturalists. Market diesel fuel (i.e. tax free fuel) is one of the forms of state support for the farmers but not all subjects of agricultural activity manage to use this support effectively. Research hypothesis that non-application of excise duty on the fuel for agriculturalists is not an optimal form of support for the subjects of agricultural activity was proved out. It was revealed that not all subjects of agricultural activity manage to use this support effectively as: long distances till fuel stations increase the costs on purchase of this fuel; farmers do not have possibilities to store this fuel and so on. The farmers who own small farms do not manage to use all market fuel which was assigned for them, and big farmers lack it. Also it was revealed that huge mark-up on marked diesel fuel decreases the support for agriculturalists. Therefore, this discount to farmers being granted by the state is not the most appropriate one. |
