Optimization of tax payments of agriculture producers (evidence from AFPZ “Pobeda”, OJSC)

Короткова С.В.1
1 Ставропольский государственный аграрный университет

Journal paper

(РИНЦ, ВАК)
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Volume 3, Number 2 (April-June 2016)

Please, cite as:
Korotkova S.V. Optimizatsiya nalogovyh platezhey selskokhozyaystvennyh tovaroproizvoditeley na primere OAO AFPZ «Pobeda» // Prodovolstvennaya politika i bezopasnost. – 2016. – Tom 3. – № 2. – S. 115-122. – doi: 10.18334/ppib.3.2.35795.

Indexed in Russian Science Citation Index: https://elibrary.ru/item.asp?id=28301311

Abstract:
The article is dedicated to the problem of optimization of tax payments of agriculture producers. Possible variants of use of taxation systems have been discussed. The author has demonstrated the advantages of using a single agricultural tax as compared to the common taxation system for such enterprises.

Keywords: tax policy, agricultural producers, tax burden, tax, main agricultural tax, single agricultural tax

JEL-classification: H21, K34, Q14

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