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

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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