Accounting and fiscal agriculture incentives sustainability in climate change conditions [articol]

Abstract

The scope of the paper is to analyze the sustainability in irrigation field of fiscal incentives established by Governments in agricultural sector and the manner fiscal incentives are registered, especially the reduced VAT in Romanian firm accounting system for investments in irrigation field. The paper studies the impact on good-governance and the sustainability on the frame of climate change conditions and water resources management. The main results show fiscal incentives for specific assets don’t imply difficulty in accounting system and the impact of good-governance on water management or on the activity of the plant is significant. Keywords: eco-conflict, water resource management, climate change, sustainability, investment, fiscal incentives, accounting.