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Tax Field in the AIC of Russia and Belarus: Comparative Characteristics

Author

Listed:
  • Anna V. Tihonova

    (Institute of Financial and Economic Research, Financial University under the Government of the Russia; Russian State Agrarian University – Moscow Timiryazev Agricultural Academy)

  • Sergey O. Naumchik

    (Belarusian State Economic University)

Abstract

The article presents the results of research carried out by an international team of scientists in the framework of the grant entitled “Improving the fiscal and budgetary instruments of state financial support for agriculture in order to ensure economic and food security” (RGNF № 15-22-01004, BRFFR № G 15 P-015). The authors carried out the comparative characteristics of the tax conditions for conducting agricultural business in Russia and Belarus in the framework of the basic system of taxation and preferential agricultural tax. Based on a comparison of tax fields between the two states the authors propose directions of improving the agricultural tax arrangements.

Suggested Citation

  • Anna V. Tihonova & Sergey O. Naumchik, 2016. "Tax Field in the AIC of Russia and Belarus: Comparative Characteristics," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 3, pages 16-25, June.
    • Handle: RePEc:fru:finjrn:160302:p:16-25
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    More about this item

    Keywords

    agricultural complex the total taxation system; a single tax in agriculture; tax incentives; of taxation the comparison;
    All these keywords.

    JEL classification:

    • Q14 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Agricultural Finance
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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