Home  Journals  Finance and Credit  9(537) - 2013 March

Specificity of taxation system of agricultural enterprises - participants of integrated organizations of agrarian and industrial complexes

Available online: 6 March 2013

Subject Heading: Taxes and taxation

JEL Classification: 

In this article the specificity of the system of the taxation for the agricultural enterprises, participants of the integrated organizations of the agrarian and industrial complexes, is considered. The comparative analysis of the taxes value in the agricultural industry of Russia and some foreign countries is carried out. Special features of the integrated organizations in the tax legal relationships are single out, and actual problems in the system of the taxation of the agro-industrial enterprises are analyzed. Based on the analysis, the conclusion is made, that at the present stage of the enterprises of the agrarian sphere development the basic tax function is regulating, instead of a fiscal function.

Keywords: taxation, fiscal regulation, agricultural enterprises, integrated organizations, tax burden, value-added tax, profits tax

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

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