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1. .. // : . - 2013.- 6. - . 282-286.
2. .., .. // European social science journal. - 2012. -12-1 (28). - . 278-285
3. .. [ ]: - : www.nbuv.gov.ua/ -
4. .. . - , 2005. - 25 .
5. . , , , » [ ] / : http://lib.rus.ec/b/168039 - ;
6. . [ ] / : http://www.nuru.ru/ek/com/040.htm - ;
7. .., .. , // . . - 2012. - 77. - . 175-179
8. .., .. // : 64- - : 3- . - : - 2012. .3 - . 166-170
9. .. » , // 9- - , » - . - 2012. - . 280-282
10. .., .. // . - 2014. - 3. - . 42-46.
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13. - [ ] / : http://rudiplom.ru/lectures/ekonomika-organizacii - ;
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Oksana Ivanova
FSBEI HPE Kostroma SAA Russia, Karavayevo oksivanova44@mail .ru
Marina Sidorkina
FSBEI HPE Kostroma SAA Russia, Karavayevo Mayourin @yandex.ru
Methods of determining the tax burden of agricultural producers
Abstract. Taxes are an integral part of the existence of any state. They are inextricably linked to the functioning of the economic system, as a result of the interaction of individuals and organizations with the state to form the state budget and, at the same time, in order to preserve its own budget. In view of the fact that the estimates of the tax burden, there are many techniques that are different from one another, one way or another, by all indicators, which are reflected in them, there are difficulties in their choice and understanding. The paper presents an overview of the main methods of determining the tax burden on the taxpayer with the release of the key characteristics and indicators used. For a more visual representation of the differences in the methodology for determining the value of the tax burden, the authors analyzed the tax burden on the example of the organization - agricultural producers. According to the results of the study in the conclusion that the use of the parameter "value of the tax burden," the leadership of the organization may not only for the analysis of the results and to compare it with the amount of payments to the budget and extra-budgetary funds, but also to compare the options of taxation systems, by determining the tax burden for different tax regimes. The paper made a comparative analysis of the value of the tax burden, calculated by the method of Tax Policy Department of the Ministry of Finance of the Russian Federation, in the application of different tax regimes for agricultural producers, and the author has established that the most favorable regime for agricultural producers is the unified agricultural tax.
Keywords: taxation; the tax burden; agricultural producers; uniform agricultural tax; the simplified system of the taxation; general system of the taxation; revenue; Methods of determining the tax burden; income; expenses; object of the taxation.
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