Modèle comptable et fiscalité agricole : contradictions ou complémentarités

The reforms concerning taxation and book-keeping regulations which are under study in France are far from making the situation clearer. On the contrary, it seems that they aggravate the distorsions farm bookkeeping already suffers from fiscal motivations. The thesis of this paper is that the intention of setting up a more modern and fairer tax system for agriculture should not lead to any challenging of book-keeping results which remain a satisfactory and well adapted indicator of the results of farming activity. It is nevertheless true that a more precise legal definition of the farm unit, on the one hand, andof those members of the family active on the farm on the other hand, could be a useful contribution to clarifying the situation. A bold simplification of book-keeping procedures so as to reduce their cost is also recommended.