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Taxes and Taxation
Reference:
Orobinskaya, I. V.
Peculiarities and Analysis
of Implementation of Different Tax Regimes
for Agricultural Goods Producers in Russia
// Taxes and Taxation.
2013. ¹ 2.
P. 85-95.
URL: https://en.nbpublish.com/library_read_article.php?id=62384
Orobinskaya, I. V. Peculiarities and Analysis of Implementation of Different Tax Regimes for Agricultural Goods Producers in RussiaAbstract: In Russia agricultural industry is subject to tax just like other economic sectors. At the same time, agricultural sector traditionally has certain tax rebates and a special tax regime due to specific features of agricultural production, in particular, seasonality, dependence on the weather and peculiarities of agricultural production facilities. Throughout the period of economic reformation, Russia has been trying to create the system of taxation which would take due account of agricultural production features. Therefore, the article describes special features and provides a profound analysis of positive and negative sides of implementing different tax regimes by agricultural goods producers in the Russian Federation. Keywords: taxes and taxation, Single Agricultural Tax, tax payments, tax burden, agricultural goods procedures, Value-Added Tax, Income Tax, Land Tax, Transport Tax.
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