Publication Date


Pamphlet Number


Document Type



The demands for tax-supported services in South Dakota are ever increasing while the tax receipts to finance such services are not increasing accordingly. The upward trend in the cost of education highway and public welfare programs are primo examples of the additional revenue requirements. Methods of financing these programs and the effect of financial policies on those paying the tax bills will be the subject of this report. Voters and state legislators need to know the effects of alternative programs for collecting and spending state revenues. In this report an attempt will be made to point out the major services that are received from taxation as well as how much these services are costing. Major emphasis will be placed on taxes pi\id by South Dakota citizens, with particular consideration given to the affects of various tax policies on the farmers. In the operation of the economic system in this country a very large percentage of the decisions made by individuals, either to buy or to sell goods or services, is left to the discretion of those buying and selling. If buyers feel that the price of a desired item is too high, they either attempt to get along without it or possibly buy a cheaper substitute# Such decision making is and has been an important factor in raising the level of living in this country. An exception to this important aspect of economic activity can be found in the field of taxation. How often do people evaluate the services they are receiving when making tax payments? Do they consider whether good tax purchase is being made cr do they feel that the product or service offered for sale is overpriced? To have a system of taxation that is thought by all taxpayers to be ono that distributes the burden of payments fairly, is an ideal probably never attainable. However a constant effort should be made to reach that goal. By so doing the inequalities that do exist can be minimized.

Number of Pages





South Dakota State College


Agricultural Economics