Яндекс.Метрика

ASSESSMENT OF THE TAX BURDEN OF AGRICULTURAL ORGANIZATIONS IN THE REGION


DOI 10.32651/216-54

Issue № 6, 2021, article № 8, pages 54-59

Section: Problems of efficient management

Language: Russian

Original language title: ОЦЕНКА НАЛОГОВОЙ НАГРУЗКИ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ОРГАНИЗАЦИЙ РЕГИОНА

Keywords: TAX SYSTEM, TAX BURDEN, UNIFIED AGRICULTURAL TAX, TAX DEBT, FINANCIAL STABILITY

Abstract: The article considers the changes in the payment of the unified agricultural tax, which affect the amount of the tax burden of agricultural producers. The most significant aspects of these changes are evaluated. The calculation of the tax burden, consisting of an analysis of various indicators that assess their impact on the overall financial condition of taxpayers, is carried out. The advantages and disadvantages of the introduced amendments to the unified agricultural tax (UIC) are revealed. The necessity of using a single indicator to link the level of the tax burden and the financial stability of an agricultural enterprise is revealed.

Authors: Golubeva Svetlana Aleksandrovna, Golubeva Elena Anatolevna


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