Author:
Bryantseva Larisa,Shishkina Natalia,Tolstykh Aleksandr,Ukhina Olga
Abstract
Abstract
One of the current problems of the Russian tax system is optimization of the level of tax burden on agricultural producers. Differentiated business conditions in agricultural production necessitate a review of the definition of the tax base and tax rates of the unified agricultural tax (UAT). The authors propose to calculate the average rate of UAT in the context of the subjects of the Russian Federation (regions) by the country’s average level of climatic conditions, and the natural and climatic potential of the zone should be determined based on the soil fertility index taking into account soil bonitet values and bioclimatic potential. Thus, the results of calculations by regions of the Russian Federation illustrate the following. Regions with the least favorable climatic potential are located within the North-West Federal District-the Komi Republic, the Arkhangelsk Region, the Vologda Region, respectively, and tax rates there should be minimal.
Reference22 articles.
1. Assessment of the uncertainty factors in computer modelling of an agricultural company operation;Zaporozhtseva,2019
2. The Problematic Of The Power Of Judgement In Taxpayer’s Perspectives: An Assessment On Spatial Difference;Esra;Journal Of Mehmet Akif Ersoy University Economics And Administrative Sciences Faculty,2019
3. Excess Burden of Taxation and Environmental Policy Mix with a Consumer-Friendly Firm;Mariel;Japanese Economic Review,2019
4. Discontent with Taxes and the Timing of Taxation: Experimental Evidence;Radu;Revue Economique,2019
5. Revisiting the growth effects of fiscal policy: A Bayesian model averaging approach;Arin;Journal Of Macroeconomics,2019
Cited by
2 articles.
订阅此论文施引文献
订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献