Regional Economics: Theory and Practice

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Regional Economics: Theory and Practice

5(284) - 2013 February

Improvement of tax relations in the agro-food cluster region

Vol. 11, Iss. 5, FEBRUARY 2013

Available online: 11 February 2013

Subject Heading: Regional finance

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, Head of 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 article tax systems which are applied by agricultural producers are analyzed. On the example of calculations advantages and shortcomings of application of possible modes of the taxation of an agro-food cluster are revealed. Changes of the tax relations, tax accounting and the reporting are shown when forming an agro-food cluster. The recommendations on improvement of the tax relations, tax accounting and the reporting are formulated.

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

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ISSN 2311-8733 (Online)
ISSN 2073-1477 (Print)

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