Optimization of taxation for business entities under the conditions of regional sustainable development
Abstract One of the current problems of the Russian tax system is optimization of the level of tax burden on agricultural producers. Differentiated business conditions in agricultural production necessitate a review of the definition of the tax base and tax rates of the unified agricultural tax (UAT...
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crioppubl:10.1088/1757-899x/890/1/012192 2024-06-02T08:03:01+00:00 Optimization of taxation for business entities under the conditions of regional sustainable development Bryantseva, Larisa Shishkina, Natalia Tolstykh, Aleksandr Ukhina, Olga 2020 http://dx.doi.org/10.1088/1757-899x/890/1/012192 https://iopscience.iop.org/article/10.1088/1757-899X/890/1/012192/pdf https://iopscience.iop.org/article/10.1088/1757-899X/890/1/012192 unknown IOP Publishing http://creativecommons.org/licenses/by/3.0/ https://iopscience.iop.org/info/page/text-and-data-mining IOP Conference Series: Materials Science and Engineering volume 890, issue 1, page 012192 ISSN 1757-8981 1757-899X journal-article 2020 crioppubl https://doi.org/10.1088/1757-899x/890/1/012192 2024-05-07T13:58:46Z Abstract One of the current problems of the Russian tax system is optimization of the level of tax burden on agricultural producers. Differentiated business conditions in agricultural production necessitate a review of the definition of the tax base and tax rates of the unified agricultural tax (UAT). The authors propose to calculate the average rate of UAT in the context of the subjects of the Russian Federation (regions) by the country’s average level of climatic conditions, and the natural and climatic potential of the zone should be determined based on the soil fertility index taking into account soil bonitet values and bioclimatic potential. Thus, the results of calculations by regions of the Russian Federation illustrate the following. Regions with the least favorable climatic potential are located within the North-West Federal District-the Komi Republic, the Arkhangelsk Region, the Vologda Region, respectively, and tax rates there should be minimal. Article in Journal/Newspaper Arkhangelsk IOP Publishing IOP Conference Series: Materials Science and Engineering 890 1 012192 |
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Abstract One of the current problems of the Russian tax system is optimization of the level of tax burden on agricultural producers. Differentiated business conditions in agricultural production necessitate a review of the definition of the tax base and tax rates of the unified agricultural tax (UAT). The authors propose to calculate the average rate of UAT in the context of the subjects of the Russian Federation (regions) by the country’s average level of climatic conditions, and the natural and climatic potential of the zone should be determined based on the soil fertility index taking into account soil bonitet values and bioclimatic potential. Thus, the results of calculations by regions of the Russian Federation illustrate the following. Regions with the least favorable climatic potential are located within the North-West Federal District-the Komi Republic, the Arkhangelsk Region, the Vologda Region, respectively, and tax rates there should be minimal. |
format |
Article in Journal/Newspaper |
author |
Bryantseva, Larisa Shishkina, Natalia Tolstykh, Aleksandr Ukhina, Olga |
spellingShingle |
Bryantseva, Larisa Shishkina, Natalia Tolstykh, Aleksandr Ukhina, Olga Optimization of taxation for business entities under the conditions of regional sustainable development |
author_facet |
Bryantseva, Larisa Shishkina, Natalia Tolstykh, Aleksandr Ukhina, Olga |
author_sort |
Bryantseva, Larisa |
title |
Optimization of taxation for business entities under the conditions of regional sustainable development |
title_short |
Optimization of taxation for business entities under the conditions of regional sustainable development |
title_full |
Optimization of taxation for business entities under the conditions of regional sustainable development |
title_fullStr |
Optimization of taxation for business entities under the conditions of regional sustainable development |
title_full_unstemmed |
Optimization of taxation for business entities under the conditions of regional sustainable development |
title_sort |
optimization of taxation for business entities under the conditions of regional sustainable development |
publisher |
IOP Publishing |
publishDate |
2020 |
url |
http://dx.doi.org/10.1088/1757-899x/890/1/012192 https://iopscience.iop.org/article/10.1088/1757-899X/890/1/012192/pdf https://iopscience.iop.org/article/10.1088/1757-899X/890/1/012192 |
genre |
Arkhangelsk |
genre_facet |
Arkhangelsk |
op_source |
IOP Conference Series: Materials Science and Engineering volume 890, issue 1, page 012192 ISSN 1757-8981 1757-899X |
op_rights |
http://creativecommons.org/licenses/by/3.0/ https://iopscience.iop.org/info/page/text-and-data-mining |
op_doi |
https://doi.org/10.1088/1757-899x/890/1/012192 |
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IOP Conference Series: Materials Science and Engineering |
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890 |
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1 |
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012192 |
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1800747468544016384 |