Abstract:The article is dedicated to the problems of international statistics of agriculture taxation. The author has performed a comparative characteristic of the “tax field” of agricultural producers from certain countries. Eurostat’s and Rosstat’s (Russian Federal State Statistics Service) experiences of data collection and processing in the taxation field have been considered. The tax burden of the economy, as well as tax burden of the agricultural organizations in EU countries have been analyzed. The need to differentiate tax burden in agriculture according to agricultural production types has been explained. In result of the research, the author has developed a methodological approach to the assessment of agriculture taxation on the international level.
The article has been prepared with funding from Russian Foundation for Humanities (grant No. 15-22-01004 а(м)).
Публикация научных статей по экономике в журналах РИНЦ, ВАК (высокий импакт-фактор). Срок публикации - от 1 месяца.
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