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Finance and Credit

3(339) – 2009 January

Analysis and estimation of the current state of domestic and foreign agricultural sector taxation system

Vol. 15, Iss. 3, JANUARY 2009

Available online: 20 August 2009

Subject Heading: Tax policy

JEL Classification:

Kamalyan A.K. PhD, professor, head of the Department of Taxes and Law, Voronezh State Agrarian University named after K.D. Glinka, Voronezh city
art@vsau.ru

Musorina I.V. Voronezh State Agrarian University named after K.D. Glinka, Voronezh city ;

This article presents analysis of tax revenue of the consolidated budget of the Russian Federation. A position of tax revenue in the income of budgets of all levels is identified. A comparative analysis of the extent of tax burden of Russia and a number of foreign countries is performed, and the structure of tax payments in the countries under question is analyzed. A tendency of tax receipts in the budget of Russia by types of economic activity is revealed. Tax load in agricultural sector as well as influence of tax remissions of this sector on this load are defined.

Keywords: taxes, budget, tax receipts tendency, tax load

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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