WAYS TO DEVELOP TAX SYSTEMS IN AGRICULTURAL FORMS OF ECONOMIC MANAGEMENT

Abstract

Following article devoted to consideration of possible ways to develop tax system in agricultural forms of economic management. Principles of tax reforming for agricultural sector are presented, in addition initial analysis has been done for single agricultural and land tax. The article represents verification of essential support of generality principles for taxation of agrarian firms. Methodology of calculation of tax basis for single agricultural tax has been offered.

Keywords

• налоговая система
• условия налогообложения
• объект налогообложения
• налоговая база есхн
• налоговый накопитель
• tax system
• taxation conditions
• object of taxation
• taxation base of single agricultural tax
• tax accumulator