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Influence of Land Lease Contract Registration on Agricultural Company Accounting and Taxation

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Author Info

  • Ella Sysak

    ()
    (Podolsky State Agrarian Technical University)

  • Volodymyr Slobodian

    ()
    (Podolsky State Agrarian Technical University)

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    Abstract

    The regulatory and legal framework of the state registration of land lease contracts has been studied. It has been found that imperfection of the land lease contract registration system hinders agricultural enterprises to use the special value added tax regime. The legal practice of dispute resolution between agricultural enterprises and the state tax bodies on the matters of VAT involved tax charging has been analyzed. The authors propose to disclose every leased land plots transaction irrespective of the land lease contract state registration procedure completion or incompletion

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    File URL: http://www.afj.org.ua/pdf/26-vpliv-sistemi-reestracii-dogovoriv-orendi-zemelnih-dilyanok-na-oblik-i-opodatkuvannya-silskogospodarskih-pidpriemstv.pdf
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    Bibliographic Info

    Article provided by Institute of Accounting and Finance in its journal Accounting and Finance.

    Volume (Year): (2012)
    Issue (Month): 4 (December)
    Pages: 30-34

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    Handle: RePEc:iaf:journl:y:2012:i:4:p:30-34

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    Related research

    Keywords: Accounting; land lease contract; regulatory and legal framework; land relations; state registration; special tax regime;

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