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Taxes and Taxation
Reference:
Orobinskaya, I. V.
Evolution of Establishing and
Developing the System of Taxation of Agricultural
Enterprises in Russia and Foreign States
// Taxes and Taxation.
2012. ¹ 8.
P. 54-63.
URL: https://en.nbpublish.com/library_read_article.php?id=61623
Orobinskaya, I. V. Evolution of Establishing and Developing the System of Taxation of Agricultural Enterprises in Russia and Foreign StatesAbstract: The current system of taxation of agricultural entities do not allow to perform all its functions in a proper order and in terms of ongoing state policy of supporting Russian manufacturers and tax reforms this system requires serious researches especially in the sphere of agricultural taxation. The author of this particular article views and systematizes stages of establishing and developing taxation in the sphere of agriculture in Russia. The author provides comparative analysis of taxes in the agricultural sector of economics in the Russian Federation and foreign states. Keywords: taxes and taxation, system of taxation, producers of agricultural products, Single Agricultural Tax, profit tax, land tax, personal income tax, foreign states, tax burden, description.
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