Evolution of Establishing and
Developing the System of Taxation of Agricultural
Enterprises in Russia and Foreign States


	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. № 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 States Abstract: 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. This article can be downloaded freely in PDF format for reading. Download article References 1. 1. Matinov A.S. Vzimanie edinogo sel'skokhozyaystvennogo naloga v period NEPa (istoriko-pravovoy aspekt) / A.S. Matinov //Finansovoe pravo. - 2004. - № 2. - 2. 2. Meshcheryakova O.V. Nalogovye sistemy razvitykh stran mira. M., 1995; Nalogi i nalogooblozhenie. Pod red. Rusanovoy I.G. i Kashina V.A., M., Finansy. 1998; Nalogovye sistemy zarubezhnykh stran. Pod red. Ioffe I.Ya., M., 1995 3. 3. Popova L.V. Nalogovye sistemy zarubezhnykh stran: uchebno-metodicheskoe posobie / L.V. Popova, I.A. Drozhzhina, B.G. Maslov. - M.: Delo i Servis, 2008, - 368 s. 4. 4. Problemy nalogovoy sistemy Rossii: teoriya, opyt, reforma: Pod red. M.V. Alekseeva, S.A. Sinel'nikova // Nauchnye trudy. - № 19. - T. 1, 2. - M.: Institut ekonomiki i perekhodnogo perioda, 2000. - 512 s. 5. 5. Khrestomatiya po otechestvennoy istorii (1914-1945 gg.): ucheb. posobie dlya studentov vuzov; Pod red. A.F. Kiseleva, E.M. Shchagina. - M.: Gumanit. izd. Tsentr VLADOS, 1996. - S. 275-276.

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Orobinskaya, I. V. Evolution of Establishing and Developing the System of Taxation of Agricultural Enterprises in Russia and Foreign States