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Taxes and Taxation
Reference:

Orobinskaya, I. V., Buryka, A. V. Changing Foreign and Internal Policy of the Russian Federation for Agricultural Manufacturers Under Conditions of Joining World Trade Organization

Abstract: The current state of development of the agricultural sphere, low investment potential of the industry and risky nature of entrepreneurial activity create a need in a more balanced and systematized approach from federal and regional authorities to implementation of the agricultural policy allowing to soothe negative influence of the market mechanism, form the competitive environment, create conditions for a longterm economic growth and ensure the food supply security in the country. In this respect, special attention is paid at improvement of the state regulation system of agriculture including different forms and methods of state regulation that depend on the modern state and special features of agrarian sector and help to raise the sector’s competitive ability. Thus, the given article views the special features of the taxation system of agricultural manufactures. The author also describes the factors creating problems for joining the WTO. Based on the analysis, the author concludes that at the modern stage of agricultural development taxes mostly play the regulating function.


Keywords:

taxes and taxation, tax regulation, agricultural enterprises, general taxation regime, special taxation regime, Single Agricultural Tax, Value-Added Tax, tax regulation, World Trade Organization.


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