Emergence, diffusion and development of the value added tax in Europe

This paper presents the results of the first large-scale study on forms, factors, and efficiency of eco-management in Bulgarian agricultural farms of different juridical type, size, specialization, and location. First, a brief characterization of surveyed “eco-active” farms is made, analyzing the various forms and scope of eco-management in agricultural farms. Next, different factors of eco-management in farms are specified along with the costs, effects, efficiency and perspectives of eco-management in agricultural farms. Finally, conclusions from the study are summarized.