Influence of Land Lease Contract Registration on Agricultural Company Accounting and Taxation

Ella Sysak () and Volodymyr Slobodian ()
Additional contact information
Ella Sysak: Podolsky State Agrarian Technical University
Volodymyr Slobodian: Podolsky State Agrarian Technical University

Oblik i finansi, 2012, issue 4, 30-34

Abstract: The regulatory and legal framework of the state registration of land lease contracts has been studied. It has been found that imperfection of the land lease contract registration system hinders agricultural enterprises to use the special value added tax regime. The legal practice of dispute resolution between agricultural enterprises and the state tax bodies on the matters of VAT involved tax charging has been analyzed. The authors propose to disclose every leased land plots transaction irrespective of the land lease contract state registration procedure completion or incompletion

Keywords: Accounting; land lease contract; regulatory and legal framework; land relations; state registration; special tax regime (search for similar items in EconPapers)
JEL-codes: H20 M41 (search for similar items in EconPapers)
Date: 2012
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.afj.org.ua/pdf/26-vpliv-sistemi-reestra ... skih-pidpriemstv.pdf (application/pdf)
http://www.afj.org.ua/en/article/26/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:iaf:journl:y:2012:i:4:p:30-34

Access Statistics for this article

Oblik i finansi is currently edited by Valeriy Zhuk

More articles in Oblik i finansi from Institute of Accounting and Finance Contact information at EDIRC.
Bibliographic data for series maintained by Serhiy Ostapchuk ().