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

Author

Listed:
  • Ella Sysak

    (Podolsky State Agrarian Technical University)

  • Volodymyr Slobodian

    (Podolsky State Agrarian Technical University)

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

Suggested Citation

  • Ella Sysak & Volodymyr Slobodian, 2012. "Influence of Land Lease Contract Registration on Agricultural Company Accounting and Taxation," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 30-34, December.
    • Handle: RePEc:iaf:journl:y:2012:i:4:p:30-34
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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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    More about this item

    Keywords

    Accounting; land lease contract; regulatory and legal framework; land relations; state registration; special tax regime;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General

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