PERSONAL SUBSIDIARY TAX REGULATION: LOOKING FOR BALANCE
Rubrics: AGRICULTURAL ECONOMICS AND POLICIES
Authors:
1.
Ural State Economic University
2.
Ural State Economic University
3.
Ural State Economic University
Type:
Article
eLocation:
Status:
Published
Received:
06.12.2022
Accepted:
15.12.2022
Published:
25.12.2022
Language:
Russian
Keywords:
lichnoe podsobnoe hozyaystvo, nalogi, subsidii, samozanyatye, sel'skoe hozyaystvo, nalogooblozhenie
Abstract (English):
This article considers personal subsidiary farming as an element of the national system of production and sale of agricultural products and optimal methods of tax regulation of this activity. The authors conclude that there is a need for minimal control over the financial and economic activities of the subject, its inclusion in the unified taxation system. Based on the analysis of various types of taxation, the position on the most balanced form of taxation for citizens, owners of personal subsidiary farms is defended - a tax "for the self-employed," which does not require registration as an individual entrepreneur.
This article considers personal subsidiary farming as an element of the national system of production and sale of agricultural products and optimal methods of tax regulation of this activity. The authors conclude that there is a need for minimal control over the financial and economic activities of the subject, its inclusion in the unified taxation system. Based on the analysis of various types of taxation, the position on the most balanced form of taxation for citizens, owners of personal subsidiary farms is defended - a tax "for the self-employed," which does not require registration as an individual entrepreneur.
Keywords:
lichnoe podsobnoe hozyaystvo, nalogi, subsidii, samozanyatye, sel'skoe hozyaystvo, nalogooblozhenie
lichnoe podsobnoe hozyaystvo, nalogi, subsidii, samozanyatye, sel'skoe hozyaystvo, nalogooblozhenie
