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The aim of this Master's Thesis is to study taxation and rural entrepreneurship. Initially, the agri-food sector is studied, with emphasis on both international trends and the situation in Greece. Subsequently, agricultural entrepreneurship is examined, as well as the most important variables of it. Particular reference is made to the taxation of agricultural entrepreneurship, seeking to explore the situation internationally and in Greece. An extensive literature review is conducted on whether taxation is an incentive for the development of agricultural entrepreneurship. In the second part of the paper, an empirical investigation of the issue takes place, where a survey of farmers, who are the main factor of agricultural production, is conducted. This research is conducted through semi-structured interviews, which are carried out by the researcher. From the theoretical part of the thesis, as well as from the empirical investigation that takes place, it is found that in Greece there are no substantial tax incentives that could enhance agricultural entrepreneurship, which creates problems in the further development of the sector. On the contrary, the incentives given to farmers are those relating to direct payments. Keywords: