International Accounting
 

Improvement of taxation of income of rural population

Vol. 15, Iss. 19, MAY 2012

Available online: 17 May 2012

Subject Heading: Taxation

JEL Classification: 

Efimova E. Assistant professor of department "Taxes and Taxation", Kuban State Agrarian University
www.Efimowa@mail.ru

This article describes the main problem of the taxation of income of the rural population. Dependence of labor productivity on a salary in agriculture is considered. The special attention is given to questions of increase in tax base on a tax on the income of individuals in agriculture, and also to decrease in tax load of compensation fund.

Keywords: tax credit, agriculture, population, income

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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