The objective of this analysis was to gain an insight into the following issues: which legal forms of agricultural enterprises have emerged in the transition process; what share they have in agricultural land; what their characteristics are; whether taxation has played a role in the choice of...

The aim of the discussion paper is firstly to obtain an overview of the ownership structures in agricultural enterprises of the Novosibirsk (Russia) and Shitomir (Ukraine) oblasts and to compare them.. Another aim was to compare the results also with findings from other oblasts, in order to...

The discussion paper presents the results of an investigation on the taxation in Russian agroholdings. With consideration of the German legal situation, the terms "holding-company", "agricultural holding-company", and "agricultural-industry holding-company" are defined. Following the elements of...

ZUSAMMENFASSUNG Der Beitrag ist Prof. Dr. Georg Derlitzki, dem Nestor der Arbeitswissenschaften in der deutschen Landwirtschaft und ab 1948 Professor für Arbeitswissenschaften in Halle (Saale), gewidmet. Auf Grund der Ablehnung der von den Nationalsozialisten verfolgten Politik und ihrer...