UDC 334.22

SPESIAL TAX REGIMES FOR AGRICULTURAL PRIDUCERS: UAT AND STS

Gorelusheva Mary Alexandrovna
Ulyanovsk State Agriculcural Academy named after P.A. Stolypin
4th year student of economic faculty

Abstract
The article is devoted to the characteristics and principles of special tax regimes, in particular, the unified agricultural tax and the simplified taxation system for agricultural producers. From the above it is concluded the feasibility of selecting one of the proposed tax regimes.

Keywords: a simplified system of taxation, a single agricultural tax, principles and features of special tax regimes, special tax regimes


Article reference:
Spesial tax regimes for agricultural priducers: UAT and STS // Economics and innovations management. 2017. № 2 [Electronic journal]. URL: http://ekonomika.snauka.ru/en/2017/02/14103

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