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Unified agricultural tax with VAT: The issues of harmonization

Vol. 25, Iss. 9, SEPTEMBER 2019

Received: 6 August 2019

Received in revised form: 20 August 2019

Accepted: 3 September 2019

Available online: 30 September 2019

Subject Heading: FISCAL SYSTEM

JEL Classification: H21, H25, H30, K34

Pages: 2109–2124

Davletshin T.G. OOO Burovye i Neftepromyslovye Nasosy (Oil-rig and oilfield pumps), Kazan, Republic of Tatarstan, Russian Federation

Subject This article analyzes the problem of VAT double taxation of agricultural producers which apply a unified agricultural tax, in light of the entry into force of Federal Law of November 27, 2017 No. 335-FZ, On Introducing Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation.
Objectives The article aims to solve the problems of VAT double taxation, unified agricultural tax and VAT harmonization, tax reporting simplification, and tax management improvement.
Methods The article employs general scientific approaches and methods.
Results The article proposes certain amendments to the Tax Code of the Russian Federation, according to which all unified agricultural tax payers are recognized as VAT payers, regardless of the amount of income, with exemption from VAT tax reporting on income less than a certain threshold. The article also proposes to introduce tax terminals for online invoices to contractors and their duplication in the Federal Tax Service, tax and other reporting.
Conclusions Recognizing agricultural producers which apply a unified agricultural tax as VAT payers, regardless of the amount of income with exemption from VAT tax reporting on income less than a certain threshold, will help solve the problem of double VAT taxation and involvement in VAT turnover without budget losses.

Keywords: general taxation system, tax harmonization, unified agricultural tax, value added tax, tax terminal


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