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Taxes and Taxation
Reference:

Akjigitova, A. N. Planning Taxation of Agricultural Production Cooperatives

Abstract: The article considers the need in legislative recognition of such terms as ‘tax planning’ and ‘the model of tax planning’. The author describes the way to reduce the cases of tax and levy evasion and defines an appropriate for agricultural production way to calculate the tax burden and its optimum amount in relation to GDP.

Keywords:

tax, the Code, planning, burden, model, optimization, agricultural, production, minimization, cooperative.

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