Tax Management in Economic Entities of Agricultural Sector
- 10.2991/aebmr.k.200730.088How to use a DOI?
- taxes, budget, tax system, tax burden, burden of tax, budget, income
The subject of the research is taxation systems applied in agricultural organizations. The aim of the research is the choice of tax management tools at the enterprise, which allow reducing the tax burden and increasing organization financial results. The article describes the problem of tax payments optimization in economic entities of the agricultural sector of various organizational and legal forms, types of activities and sizes. As a result of the research the following targets were put and solved: the tax systems of agricultural organizations in the Belgorod region were examined; their content in accordance with the legislation of the Russian Federation; the ratio of GRP and tax payments were analyzed; the share of tax payments used to finance the regional budget has been determined; the share of tax burden on the economy of the region was determined; tax burden for individual agricultural organizations of different directions was calculated. As a result of the calculations the effectiveness of various taxation systems application and the possibility of changing from one system to another one are proved, utilization efficiency of the proposed system and the tax savings were calculated.
- © 2020, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - L.A. Reshetnyak AU - O.I. Zolotareva AU - I.A. Demesheva AU - S.N. Zolotarev AU - E.A. Bazovkina PY - 2020 DA - 2020/08/01 TI - Tax Management in Economic Entities of Agricultural Sector BT - Proceedings of the Russian Conference on Digital Economy and Knowledge Management (RuDEcK 2020) PB - Atlantis Press SP - 484 EP - 490 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.200730.088 DO - 10.2991/aebmr.k.200730.088 ID - Reshetnyak2020 ER -