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Authors : 1. P.I. Lamanov,
Doctor of Economics, Professor
Kuban’ State Technological University (Krasnodar)
2. B.A. Khakhuk,
Post-graduate student
Kuban’ State Technological University (Krasnodar)
Improving of the ground-rent attachment technique
The article analyzes the features of tax imposition on the agricultural producers of Krasnodar re-gion, and views the Single Agricultural Tax (SAT). The authors show the Krasnodar region’s contribution into the structure of the country’s SAT, and present the structure of tax obligations for SAT in the country’s federal districts. They also define the drawbacks in the functioning tax system in agriculture, and prove the necessity to set tax payments depending on the land value only.
Keywords :
differential rent, land tax, Krasnodar region, cadastral land evaluation
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Citation :
Type of article : The scientific article
