Prospects for taxation development of the agricultural sector under the conditions of Russia‘s accession to WTO
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Author(s): | Doshtaeva E. D., |
| Number of journal: | 1(26) | Date: | February 2014 |
| Annotation: | This article discusses the need for the tax support of Russian agricultural producers in order to mitigate the negative aspects of Russia’s joining the World Trade Organization, and the prospects of development of the tax system of agriculture of the Russian Federation. Specific measures for optimization of the tax system for domestic agricultural producers are proposed in order to ensure conditions that would take into account the features of the production process, as well as the specifics of the financial flows in the agricultural sector. The general taxation mode, as well as the special UAT tax regime are analyzed. | ||
| Keywords: | tax, taxation, tax system, RF Tax Code, agricultural producers, agriculture, WTO, VAT, UAT, seasonal |
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