| Issue |
E3S Web Conf.
Volume 273, 2021
XIV International Scientific and Practical Conference “State and Prospects for the Development of Agribusiness - INTERAGROMASH 2021”
|
|
|---|---|---|
| Article Number | 08004 | |
| Number of page(s) | 6 | |
| Section | Agricultural Management and Environmental Economics | |
| DOI | https://doi.org/10.1051/e3sconf/202127308004 | |
| Published online | 22 June 2021 | |
Features of taxation in agriculture in the Russian Federation and abroad: comparative analysis
Institute of Service Sector and Entrepreneurship (Branch) of the Don State Technical University in Shakhty, Shevchenko 147, the city of Shakhty, 346500 Rostov Region, Russia
* Corresponding author: barashyan.liana@yandex.ru
The article was completed on the topic “Features of taxation in agriculture in the Russian Federation and abroad: comparative analysis.” In the article, the author discloses the features of taxation in agriculture in Russia and in a number of European states. Conducts an analysis of the effectiveness of the current system and offers directions for its improvement. The experience of agricultural taxation in developing countries is examined, conceptual and practical problems related to different tax regimes are analyzed. The main problem in the study countries is the measurement of (actual) agricultural income. Various measures of estimated income were used with varying success. In this article, the issues of legal regulation of agricultural taxation in Russia and abroad, the right to use nature in agricultural activities were investigated, the problems of regulatory support for rational environmental use in agriculture were identified, and the directions for optimizing the legislative regulation of the use of natural resources for agricultural activities were determined.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.
Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.
Initial download of the metrics may take a while.