Tax Field in the AIC of Russia and Belarus: Comparative Characteristics

Anna V. Tihonova () and Sergey O. Naumchik ()
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Anna V. Tihonova: Institute of Financial and Economic Research, Financial University under the Government of the Russia; Russian State Agrarian University – Moscow Timiryazev Agricultural Academy
Sergey O. Naumchik: Belarusian State Economic University

Finansovyj žhurnal — Financial Journal, 2016, issue 3, 16-25

Abstract: The article presents the results of research carried out by an international team of scientists in the framework of the grant entitled “Improving the fiscal and budgetary instruments of state financial support for agriculture in order to ensure economic and food security” (RGNF № 15-22-01004, BRFFR № G 15 P-015). The authors carried out the comparative characteristics of the tax conditions for conducting agricultural business in Russia and Belarus in the framework of the basic system of taxation and preferential agricultural tax. Based on a comparison of tax fields between the two states the authors propose directions of improving the agricultural tax arrangements.

Keywords: agricultural complex the total taxation system; a single tax in agriculture; tax incentives; of taxation the comparison (search for similar items in EconPapers)
JEL-codes: E62 H21 Q14 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:fru:finjrn:160302:p:16-25

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