+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
Financial Analytics: Science and Experience
 

Directions of perfection of the taxation of agricultural commodity producers

Vol. 4, Iss. 21, JUNE 2011

Available online: 9 June 2011

Subject Heading: TAXES AND THE TAXATION

JEL Classification: 

Shkarupa Е.А. cand. econ. sci., the senior teacher of chair «The theory of finance, credit and taxation», Volgograd state university
shkarupa_volsu@mail.ru

The agriculture, owing to the specific features, is among the branches demanding active state intervention. It is shown in special conditions of the taxation, tax privileges and advantages.
     In the article are examined the special features, the advantages and disadvantages in the system of the taxation of agricultural commodity producers. Recommendations regarding the improvement of the mechanism of taxation are proposed.

Keywords: income, united agricultural tax, taxation, tax to the gross value addition, the general system of taxation, expenditures

View all articles of issue

 

ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

Journal current issue

Vol. 17, Iss. 1
March 2024

Archive