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Gadjieva, K. R. The Role of Agriculture in the Taxable Capacity of a Region (the Case Study of Dagestan)

Published in journal "Taxes and Taxation", 2014-6 in rubric "PREDICTION AND PLANNING IN TAXATION", pages 555-561.

Resume: The author of the article studies taxable capacities of a region as a reflection of its economic capacity. The author proves that these two capacities are closely connected. The author also provides different definitions of the term ‘taxable capacity’ and a general review of taxable capacity of Dagestan including additional charge of taxes. The researcher also analyzes statistical data provided by the Dagestan Department of the Federal Tax Service regarding the share of tax payments from agricultural activities and describes the importance of this branch in the development of the regional economy. The author offers a classification of different types of economic entities, i.e. taxable businesses in plant growing. The researcher also emphasizes the importance of the single agricultural tax as a special taxation treatment for agricultural producers. The author provides a table of data about the transfer of revenues from this tax into the consolidated budget of the Russian Federation and analyzes the taxable capacity by using theoretical and practical sources. The author studies the relation between the two terms, taxable capacity and economic capacity. The data is presented in a form of a table and accompanied with the author’s commentaries and conclusions. The article can be of interest in both theory and practice. The author carries out a comprehensive analysis of the opportunity to increase the taxable capacity of the region and emphasizes the importance of regional tax payments for the sectoral development and intensive economic growth. The author makes conclusions about the role of agriculture in increasing the economic capacity of the region including the author’s analysis of the causes of low indicators of payments made by agricultural producers into the budget, in particular, singular agricultural tax.

Keywords: agriculture, agricultural producers, taxable capacity, economic capacity, investment activity, single agricultural tax, regional budget, intensive development, types of economic entities, sectoral structure.

DOI: 10.7256/1812-8688.2014.6.12101

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