Diversification of farming activities: new income opportunities.

Abstract

The survey aims at monitoring the behavior of the farmer face of the agrarian crisis. It examines the activities’ diversification strategy in particular. The recent modifications of art. 2135 of the Civil Code allow the farmer to expand his competences and to increase his income opportunities. The detailed list of the related activities, approved by ministerial decrees, defines the new boundaries of the activities that can take advantage of the agricultural income tax rules. The business survey and the drawing up of the transitional balance sheet, from traditional farming to pluriactivity, have allowed us to highlight the business strategies aimed at broadening the farm's budget which are reflected in the high value added activities’ choice without the need to expand the business’ land area. For many small-scale agricultural enterprises located in difficult areas, the only perspective of survival is related to their ability to benefit from the new arising opportunities