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