SHORTCOMINGS OF TAXATION SYSTEM OF THE PEASANTRY FARMS
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Author(s): | Bubnova Ju. S., Kalacheva O. S., |
| Number of journal: | 1(38) | Date: | February 2017 |
| Annotation: | The article examines the problems of the system of taxation of peasant farms in the Russian Federation. Currently, insolvency and consequently the growing debt of agricultural enterprises to suppliers, the budget and off-budget funds because of the shortcomings of the applied system of taxation of peasant farms becomes one of most serious economic problems in the agro-industrial complex. Statistical data of the level of an overdue debt of agricultural producers for 2015-2016 are provided. The article investigates the system of the taxation of the unified agricultural tax, its features and shortcomings. The reasons of insolvency and debts of peasant farms in Russia are established. |
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| Keywords: | taxation, tax, peasant farm, agrarian policy, taxation system, unified agricultural tax, debt, taxpayer, tax regime, preferential method of taxation. |
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| For citation: | Kalacheva O. S., Bubnova Ju. S. Shortcomings of taxation system of the peasantry farms // Business. Education. Law. Bulletin of Volgograd Business Institute. 2017. No. 1 (38). P. 82–84. |
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