International Accounting

Abstracting and Indexing

РИНЦ
Referativny Zhurnal VINITI RAS
Worldcat
Google Scholar

Online available

Eastview
eLIBRARY.RU
Biblioclub

Home

Journals

International Accounting

11(257) - 2013 March

Improvement of tax relations in agro-food cluster region

Vol. 16, Iss. 11, MARCH 2013

Available online: 23 March 2013

Subject Heading: Taxation

JEL Classification:

Kosinskiy P.D. Doctor of Economics, Head of Department "Taxation, Business and Law", The Kemerovo State University
krishtof1948@mail.ru

Bondarev N.S. PhD in Economics, Associate Professor, Department "Information Systems in Economy", the Kemerovo State Agricultural Institute
05bns09@mail.ru

Bondareva G.S. Graduate Student, Department "Economic Theory and Legal Relations", the Kemerovo State Agricultural Institute
galina0205@mail.ru

In the article tax systems applied by agricultural producers are analyzed. The settlement way defined advantages and shortcomings of application of different modes of the taxation of agro-food cluster. The changes of tax relations, tax accounting and reporting in the formation of the agro-food cluster are presented. Recommendations on the improvement of tax relations, tax accounting and reporting are formulated.

Keywords: tax relations, agro-food cluster, taxation regimes, loss of counterparties, tax accounting and reporting

View all articles of issue

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

Journal current issue

Vol. 27, Iss. 4

April 2024