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This study analyzes the tax relief for fuels used in agricultural production in EU member states, the Organization for Economic Co-operation and Development (OECD), and other countries. Primary attention is paid to the state aid for excise duty refund of the fuels used in agriculture in Bulgaria. Previous researches prove that fossil fuel subsidies are inefficient. According to UNDP research, for every dollar pledged to tackle the climate crisis for the world's poor, four dollars are spent on fossil fuel subsidies that keep the climate crisis alive. These circumstances require a different approach and a solid need to reform fossil fuel subsidies. The main goal of the research is to identify the possibilities for the practical application of alternative approaches for economic impact in different aspects based on research and analysis of the tax policy regarding the fuels used by agriculture. Reforming energy subsidies remains a major political challenge as societies and economies experience tensions from the Covid-19 pandemic. But the prospects for recovery after the crisis are inextricably linked to the proper alternative mechanisms, especially if subsidy reform is combined with a broader range of political and economic measures to create a more stable, secure, and sustainable agricultural sector. [ABSTRACT FROM AUTHOR]

The Covid 19 pandemic profoundly affected society's social and economic life. At the same time, it accelerated another long-delayed process. This is the need to modernise taxation. The European tax legislation in income taxation has stayed the same for a long time. To some extent, it is outdated. It does not correspond to the modern societal changes and the realisation of new types of income not covered by the law. Many European countries rely heavily on their income taxes on the budget's revenue side. The forecasts point to fewer and fewer opportunities to generate income due to the ageing working-age population. All these arguments determine the need for modernisation and gradual replacement of income taxes. The present study defends the thesis that a promising opportunity to compensate for the reduced revenues from income taxation is related to strengthening the environmental function of taxes. The possibility of limiting environmentally harmful substances such as pesticides through taxes has been analysed. This change the authors propose to achieve this in two ways. The first one requires eliminating differentiated reduced VAT rates for pesticides, plant protection materials and fertilisers unless the latter are organic. The second one proposes the possibility of introducing a tax on pesticides. Such a tax could limit their use as well as generate new revenue. In this regard, the experience of the few countries applying a pesticide tax is analysed. The various options for determining the tax base as a critical point in defining the tax are argued. [ABSTRACT FROM AUTHOR]

Various factors in grape processing are influencing terpene content in wines and base wine for distillation. The choice of an appropriate regime for Muscat wine distillate production is very important. Flavour perception, olfactory and gustatory, is most often given precedence when assessing the quality of Muscat wines and distillates, as the aroma of Muscat grape varieties is a legitimizing factor of primary importance in terms of quality. In the production of Muscat wines, it is necessary to regulate the temperature of alcoholic fermentation to values of 14-16°? in order to obtain a high quality organoleptic profile. In the present research, in the production of Muscat wine distillate, an alcoholic fermentation regime has been applied without temperature control and in combination with a pectolytic enzyme preparation. The aim is to assess the impact of the proposed regime on the quantity and quality of the terpenes in the obtained distillates compared to low-temperature fermentation regime. The following have been found: accelerated extraction of bound terpenes in base wine without regulating the fermentation temperature and in combination with a pectolytic enzyme preparation; increased concentration of monoterpenes in Muscat distillates by 40 and 79% under accelerated extraction conditions. Practical applications: this study contributes to choose an appropriate regime for production of high quality Muscat wine distillate. [ABSTRACT FROM AUTHOR]