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The author: Zinoveva Nataliyà Gennadevna
Dissertation theme: Formation of elements of the effective taxation of agricultural commodity producers in conditions transformatcionnoj economy
The dissertation description: Formation of elements of the effective taxation of agricultural commodity producers in conditions transformatcionnoj economy: Dis.... kand. ehkon. Sciences: 08.00.10 Eagle, 2005 171 p. RSL OD, 61:05-8/4654
Year: 2005

The full text of theses can be found in printed and electronic form. 141400, Khimki, Moscow Region., St. Library, 15. How to get to the station. Underground "River Station", then bus. 344, 368 to the bus stop. "Library Street."

THE CONTENTS


INTRODUCTION 3
1 TEORETIKO-METHODICAL BASES OF THE TAXATION AGRICULTURAL COMMODITY PRODUCERS 9
Formation and development of the taxation of agrarian sector in the Russian Federation 9
Features of application of the special taxation order in agriculture 20
Foreign experience of the taxation in agriculture 39
2 ANALYSIS And the ESTIMATION of SYSTEM of the TAXATION In AGRICULTURE 57
Agrarian transformations to the Oryol area 57
Analytical system of the taxation in agriculture 70
Tax load as the factor of effect on an economic situation of agricultural commodity producers 87
3 PERFECTION of the TAXATION AGRICULTURAL COMMODITY PRODUCERS 100
Tax planning as a method of increase of efficiency of functioning of agricultural commodity producers 100
Perfection of the taxation of agricultural grounds
on the basis of a cadastral estimation 114
3.3 Perfection of the special taxation order for Agricultural commodity producers 129 THE CONCLUSION 143 THE LIST OF THE USED LITERATURE 148 APPENDICES 160

INTRODUCTION


the Urgency of a theme of dissertational research. The important tool of a state policy of regulation and support of agrarian sector of economy is the taxation system. At the present stage developments of economy of Russia the tax policy in agriculture is directed on simplification, reduction of acting taxes, decrease in level of rates and expansion of taxable base.
the conducted measures on reforming and optimisation The taxation of agrarian sector do not allow to create equal conditions Managing for economic subjects. The existing tax The system practically does not consider specificity of agriculture, it It is focused on withdrawal of a significant part of the made income, that Deprives of commodity producers of internal sources of development. Taxes in Agriculture in bolshej degrees are directed on fulfilment Fiscal function and to a lesser degree - stimulating function. The acting special mode of the taxation for
agricultural commodity producers does not consider activity kinds in a branch cut and scientifically-methodical bases of formation of the given mode still remain insufficiently developed. Imperfection of tax system is one of the factors interfering stabilisation of an agricultural production.
all above-stated defines an urgency of dissertational research and testifies to necessity of working out of recommendations about formation of elements of the effective taxation on the basis of the account of specificity of branch.
degree of a scientific readiness of a problem. The significant investment in of research of teoretiko-methodical bases of formation of system of the taxation in agriculture was introduced by domestic authors:
4 G.I.Boldyrev, A.I.Bukovetsky, A.E.Vikulenko, O.V.Zavgorodnjaja, E.A.Vorobeva, I.V.mountain, L.V.Dukanich, G.I.Karpova, Z.A.Kljukovich, T.B.Kurmanbekov, L.V.Melnichuk, L.P.Pavlova, I.A.Maslov, V.G.Panskov, A.J.Rymanov, A.D.Hlopov, D.G.bilberr, etc.
Questions of the taxation of agrarian sector and a problem of branches of economy have received reflexion in works of foreign scientists: K.Doggarta, R.Kouza, A.Laffera, A.Smith, J. Stiglitsa, to T.Tidemana, R.Uajta, K.Hoffa, etc.
to Separate actual aspects of formation and development of a market mechanism of agrarian and industrial complex are devoted M.Baketta, A.Bachurin, M.Bekker, V.Goncharov, L.N.wind, D.Lvova\'s works and other economists.
despite it available works do not allow to solve completely existing problems in the agriculture taxation. Scientific necessity of working out of recommendations about formation of elements of the effective taxation of agricultural commodity producers requires realisation of additional researches and represents practical interest from an item of the further reforming of tax system.
the purpose of dissertational research is working out of methodical offers on formation of elements of the effective taxation of agricultural commodity producers on the basis of the account of specificity of branch and a safeguarding interests of tax bearers and the state.
for achievement of the formulated purpose have been delivered and decided Following problems: ** - To investigate theoretical bases, to carry out the retrospective analysis
the taxation in agriculture;
- to analyse a taxation state of the art in agriculture and applicability of the international experience in conditions of the Russian economy;
5 to reveal laws and features of the taxation of agricultural commodity producers in the conditions of the general and special modes of the taxation;
- to formulate offers on increase of a role of the analysis The taxation in agriculture;
4. »
- to offer a design procedure of tax load with allowance for Specificity of branch;
to develop offers on perfection of the taxation of agricultural grounds on the basis of a cadastral estimation;
to develop recommendations about construction of effective model of a special mode of the taxation for agricultural commodity producers.
the research area corresponds to item 2.3\"Budgetary-tax. System and the budgetary policy of the state in market economy» and item 2.9\"Conceptual bases, priorities of a tax policy and the basic
directions of reforming of modern Russian tax system»
N
1 specialities 08.00.10\"Finance, monetary circulation and the credit» passports
specialities VAK.
Object of dissertational research is the taxation system in agrarian sector of economy of the Russian Federation.
a subject of dissertational research are
economic relations and the taxation mechanism acting in agrarian and industrial complex.
the Theoretical and methodological basis of research The positions containing in works of leaders domestic and have served \' ** foreign authors under the theory, methodology and the system organisation
the taxation; tax, budgetary and agrarian regulation, rent relations, legislative and normative statements of public authorities of the Russian Federation.
6
During research general scientific methods - the analysis, synthesis, analogy, an is abstract-logic method and the special methods of knowledge assuming use of possibilities of modelling, forecasting were used. Positions are given reason by results of researches and the supervision received comparative-historical, dialektiko-synthetic and is abstract-logic methods.
as information base of research official materials of Federal service of the state statistics of the Russian Federation, statistical and analytical materials of Federal tax service of the Russian Federation, the Ministry of Agriculture of the Russian Federation, accounting statements of the agroindustrial enterprises, the materials published in the economic literature and periodicals have served.
scientific novelty of dissertational research consists in Working out and substantiation of teoretiko-methodical positions on To formation of elements of the effective taxation
agricultural commodity producers in the conditions of the general and The taxation special modes, providing
use of the complex approach with development of concrete methodical recommendations on the basis of the account of specificity of branch.
scientific novelty is confirmed by the following scientific results born on protection:
tendencies of formation of the Russian system of the taxation of agriculture with allowance for the foreign experience, leaning against classical elements of the taxation (item 2.3 of the passport of a speciality 08.00.10 VAK) are generalised;
- the technique of definition of an indicator of tax load with allowance for is offered branch feature of an agricultural production (item 2.9 of the passport of a speciality 08.00.10 VAK);
7
methodical features of tax planning are revealed at a choice of a mode of the taxation in agriculture (item 2.3 of the passport of a speciality 08.00.10 VAK);
the analytical system of the taxation in agriculture on macro-and microlevels for the purpose of increase of efficiency of the control, duly reaction and situation updating on branch, and also for working out of forecasts on its development (item 2.9 of the passport of a speciality 08.00.10 VAK) is offered;
offers on perfection of the taxation of agricultural grounds on the basis of cadastral cost are developed, the estimation of receipt of the ground tax on the Central Federal district (item 2.9 of the passport of a speciality 08.00.10 VAK) is given prognoznaja;
- the model of a special mode of the taxation is developed for The agricultural commodity producers, allowing to consider Features of branch (item 2.9 of the passport of a speciality 08.00.10 VAK).
Theoretical significance of dissertational research consists in clarification and addition of theoretical positions, the description of methodical receptions, perfection of elements of the taxation in agriculture.
practical significance of dissertational research Consists in use by taxing authority and
agricultural commodity producers methodical
recommendations about perfection of the analysis of the taxation.
from the practical point of view the greatest interest is represented by a technique of calculation ESHN with the differentiated elements of the tax for agriculture branches: plant growing and the animal industries, allowing to consider features of formation of results in branch. Separate methodical recommendations can find application by optimisation of the taxation of the agricultural enterprises.
8
Reliability of the received results of dissertational research is confirmed with their practical use. The offered analytical system of the taxation is successfully introduced and used in work of Management of agriculture and the foodstuffs of Administration of the Oryol area, and also effectively applied with the purposes of tax planning on a number of the agricultural enterprises of the Oryol area of the Oryol area.
approbation and realisation of results of dissertational research. The basic results of research formulated in the dissertation, are published, approved when due hereunder and reported at the International scientifically-practical conference «the Accounting system, the analysis and audit in a uniform information field» (the Eagle, 2003); at the International scientifically-practical conference «Formation of registration-analytical system, financial management and the control for forecasting and taxation planning» (the Eagle, 2004); At the All-Russia scientifically-practical conference «Registration-tax policy: planning and development prospects» (the Eagle, 2005); on International scientifically-practical the Internet - conferences «System of tax management, the account, the analysis and audit in modern economic space» (the Eagle, 2005); at the All-Russia scientifically-practical conference devoted to the 75 anniversary of the Tyumen state university «Actual problems of social and economic transformations of Russia» (Tyumen, 2005).
Publications. By results of the executed dissertational research 10 scientific works in total amount 3,33 items of l are published., including author\'s 2,79 items of l.
volume and structure of dissertational research. The dissertation consists of the introduction, three heads, the conclusion and the list of the used literature containing 127 names. Work volume - 159 pages of the basic text, 37 tables, 24 drawings, 5 appendices.


Economy and management of a national economy // Finance, monetary circulation and credit // Book keeping, statistics // Mathematical and tool methods of economy // Economic //
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