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Features of taxation of agricultural enterprises and tax risks of agricultural producers in Russia


Ryabinina N.I., Turantseva N.A.
(about the authors)

Ryabinina Natalya Ivanovna – (Orel State University named after I.S. Turgenev)

Turantseva Nataliya Aleksandrovna –

Published in:
Journal of Economics, Entrepreneurship and Law
– Volume 8, Number 3 (July-September 2018)



Keywords: agricultural producers, agro-industrial complex, tax risks, taxation systems of agricultural producers


Citation:
Ryabinina N.I., Turantseva N.A. (2018). Features of taxation of agricultural enterprises and tax risks of agricultural producers in Russia. Journal of Economics, Entrepreneurship and Law, 8(3), 203-212. doi: 10.18334/epp.8.3.39577


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Abstract:

The article reveals the relevance of identifying, studying and reducing the impact of risks on the activities of agricultural producers for the effective operation of the enterprise with the possibility of using and receiving all the benefits of a separate category of taxpayer. The main features of taxation of agricultural producers in Russia, tax risks of agricultural producers and the position of tax authorities in relation to taxation of agricultural producers are also considered.







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