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Authors : 1. Aidar M. Tufetulov,
doctor of economics, professor
Kazan (Volga) federal university, Kazan, Russia
2. Takhir G. Davletshin,
director general
“Volzhskiy Mel’nik” Close Corporation, Arsk, Russia
3. Yuliya M. Sinnikova,
PhD (Economics), senior lecturer
Kazan (Volga) federal university, Kazan, Russia
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 enterprises with common taxation regime.
Keywords :
taxation; special taxation regimes; common agrarian tax; added value tax; reforming of taxation system
Bibliography :
1. Otchet organov gosudarstvennoi vlasti Respubliki Tatarstan za 2011 g. (Report of state authorities of Tatarstan Republic of 2011), available at: http://www.gossov.tatarstan.ru/fs/site...struc/2_28(otchet%20pril).pdf
Citation :
