Author/Authors :
Kazmin، Anton Gennadievich نويسنده Voronezh State Agrarian University Kazmin, Anton Gennadievich , Orobinskaya، Irina Viktorovna نويسنده Voronezh State Agrarian University Orobinskaya, Irina Viktorovna
Abstract :
There is a general and a special order of taxation of agricultural producers in Russia. Peculiarities of taxation of agricultural enterprises, consisting in the possibility to use several modes of taxation. The optimum mode of taxation and characterized the main advantages of the choice of a special tax regime. Prospects of taxation of agricultural enterprises for the nearest future.