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There has been no comprehensive argicultural examination in agricultural literature up to now on how taxes influence the profit of argicultural enterprises and farming units and the possibility of development and innovation.This book demonstrates these problems by means of empirical examinations and model-calculations. This study describes model-calculations based on nationwide data so we can point out easily how the different argicultural governance and its changes have influenced the agricultural enterprises and its possibilities. On the other hand, it shows tendencies - according to a wide-range empirical examination of enterpise-data of the Hungarian county 'Csongrád' -- on which we have no detailed nationwide data. The elaborated models may help us to form regulations to accomplish and support the development and effective enterprises which can use an advantageous technical background. We recommend this volume for agricultural economists engaged in analysing decision- preparations, but also university and college students will find useful ideas in it.