FEATURES OF ADDED VALUE TAX CALCULATION IN TAXATION SYSTEM FOR AGRARIAN PRODUCERS

The article views the issues of applying the taxation system for agrarian producers, as well as problems arising when calculating the added value tax, and some ways of their solution. The authors propose amendments to Tax Code of the RF, to equal enterprises with special taxation regimes, and enterp...

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Main Authors: A. M. Tufetulov, T. G. Davletshin, Yu. M. Sinnikova
Format: Article
Language:English
Published: Tatar Educational Center “Taglimat” Ltd. 2013-03-01
Series:Russian Journal of Economics and Law
Subjects:
Online Access:https://www.rusjel.ru/jour/article/view/1100
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author A. M. Tufetulov
T. G. Davletshin
Yu. M. Sinnikova
author_facet A. M. Tufetulov
T. G. Davletshin
Yu. M. Sinnikova
author_sort A. M. Tufetulov
collection DOAJ
description The article views the issues of applying the taxation system for agrarian producers, as well as problems arising when calculating the added value tax, and some ways of their solution. The authors propose amendments to Tax Code of the RF, to equal enterprises with special taxation regimes, and enterprises with common taxation regime.
first_indexed 2024-03-08T23:17:07Z
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spelling doaj.art-272264fed5bb4a978a0443bbf04cd8ce2024-12-18T11:46:56ZengTatar Educational Center “Taglimat” Ltd.Russian Journal of Economics and Law2782-29232013-03-01011841881098FEATURES OF ADDED VALUE TAX CALCULATION IN TAXATION SYSTEM FOR AGRARIAN PRODUCERSA. M. Tufetulov0T. G. Davletshin1Yu. M. Sinnikova2Kazan (Volga) federal university“Volzhskiy Mel’nik” Close Corporation, Arsk, RussiaKazan (Volga) federal universityThe article views the issues of applying the taxation system for agrarian producers, as well as problems arising when calculating the added value tax, and some ways of their solution. The authors propose amendments to Tax Code of the RF, to equal enterprises with special taxation regimes, and enterprises with common taxation regime.https://www.rusjel.ru/jour/article/view/1100taxationspecial taxation regimescommon agrarian taxadded value taxreforming of taxation system
spellingShingle A. M. Tufetulov
T. G. Davletshin
Yu. M. Sinnikova
FEATURES OF ADDED VALUE TAX CALCULATION IN TAXATION SYSTEM FOR AGRARIAN PRODUCERS
Russian Journal of Economics and Law
taxation
special taxation regimes
common agrarian tax
added value tax
reforming of taxation system
title FEATURES OF ADDED VALUE TAX CALCULATION IN TAXATION SYSTEM FOR AGRARIAN PRODUCERS
title_full FEATURES OF ADDED VALUE TAX CALCULATION IN TAXATION SYSTEM FOR AGRARIAN PRODUCERS
title_fullStr FEATURES OF ADDED VALUE TAX CALCULATION IN TAXATION SYSTEM FOR AGRARIAN PRODUCERS
title_full_unstemmed FEATURES OF ADDED VALUE TAX CALCULATION IN TAXATION SYSTEM FOR AGRARIAN PRODUCERS
title_short FEATURES OF ADDED VALUE TAX CALCULATION IN TAXATION SYSTEM FOR AGRARIAN PRODUCERS
title_sort features of added value tax calculation in taxation system for agrarian producers
topic taxation
special taxation regimes
common agrarian tax
added value tax
reforming of taxation system
url https://www.rusjel.ru/jour/article/view/1100
work_keys_str_mv AT amtufetulov featuresofaddedvaluetaxcalculationintaxationsystemforagrarianproducers
AT tgdavletshin featuresofaddedvaluetaxcalculationintaxationsystemforagrarianproducers
AT yumsinnikova featuresofaddedvaluetaxcalculationintaxationsystemforagrarianproducers