WAYS TO DEVELOP TAX SYSTEMS IN AGRICULTURAL FORMS OF ECONOMIC MANAGEMENT
https://doi.org/10.21686/2500-3925-2013-2-49-54
Abstract
Following article devoted to consideration of possible ways to develop tax system in agricultural forms of economic management. Principles of tax reforming for agricultural sector are presented, in addition initial analysis has been done for single agricultural and land tax. The article represents verification of essential support of generality principles for taxation of agrarian firms. Methodology of calculation of tax basis for single agricultural tax has been offered.
About the Author
Igor Yu. Pelevin
Economical Security and corruption counter effort Directorate, Kaliningrad office of Ministry of Internal Affairs of the Russian Federation
Russian Federation
Russian Federation
References
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Review
For citations:
Pelevin I.Yu. WAYS TO DEVELOP TAX SYSTEMS IN AGRICULTURAL FORMS OF ECONOMIC MANAGEMENT. Statistics and Economics. 2013;(2):49-54. (In Russ.) https://doi.org/10.21686/2500-3925-2013-2-49-54
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