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

Ryabinina N.I.1, Turantseva N.A.
1 Орловский государственный университет им. И.С. Тургенева

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Journal paper

Journal of Economics, Entrepreneurship and Law (РИНЦ, ВАК)
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Volume 8, Number 4 (October-December 2018)

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(4), 203-212. https://doi.org/10.18334/epp.8.3.39577

Indexed in Russian Science Citation Index: https://elibrary.ru/item.asp?id=38223416
Cited: 7 by 28.06.2023

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.

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

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References:

Chernik D.G., Shmelev Yu.D. (2018). Nalogi i nalogooblozhenie [Taxes and taxation] M.: Yurayt. (in Russian).
Khayretdinova Yu.S. (2014). Problemy pri primenenii edinogo selskokhozyaystvennogo naloga [Problems in the application of the unified agricultural tax] Modern science-agro-industrial production. 87-89. (in Russian).
Orobinskaya I.V., Gashenko I.V. (2015). Teoretiko-metodicheskoe obespechenie prioritetnyh napravleniy kontrolya za ispolneniem nalogovoy obyazannosti selskokhozyaystvennymi tovaroproizvoditelyami [Theoretical and methodological support of priority areas of control over the performance of tax duties by agricultural producers]. Nalogi i nalogooblozhenie. (1). 52-64. (in Russian). doi: 10.7256/1812-8688.2015.1.12564.
Panskov V.G. (2018). Nalogi i nalogooblozhenie [Taxes and taxation] M.: Yurayt. (in Russian).
Simbireva S.V. (2013). Primenyaem nulevuyu stavku po nalogu na pribyl [Apply a zero rate of income tax]. Uchet v selskom khozyaystve. (8). 14-18. (in Russian).
Vartanova M.L. (2017). Neobkhodimost podderzhaniya ustoychivogo funktsionirovaniya natsionalnyh prodovolstvennyh rynkov v sovremennyh usloviyakh [The need to maintain the sustainable functioning of national food markets under modern conditions]. Russian Journal of Entrepreneurship. (8). 1353-1370. (in Russian). doi: 10.18334/rp.18.8.37793.

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   No-Till farming — the way to real results (Чекаев Н.П., Кузнецов А.Ю.) Food Policy and Security. Num. 1 / 2015

Foreign experience of development of farms and the prospect of its application in Russia (Селезнев А.Г.) Journal of International Economic Affairs. Num. 1 / 2019

   Agrarian policy: efficiency and optimization terms (Антамошкина Е.Н.) Food Policy and Security. Num. 3 / 2016

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