Improvement of procedures for the selection of optimal taxation scheme of agricultural organizations of Krasnodar Territory

DOI

10.2991/cssdre-18.2018.66How to use a DOI?

Keywords

taxation scheme, tax burden, agricultural organization, management analysis, Krasnodar Territory

Abstract

This article is devoted to improving the procedure for choosing the optimal taxation scheme. The analysis of the current condition of agricultural organizations in the field of taxation was carried out in the years 2012-2016 for the totality of agricultural organizations of Krasnodar Territory. The structure of taxation schemes used by agricultural organizations of the Krasnodar Territory is given. An algorithm for analyzing the possibility of switching to special taxation regimes by agricultural organizations is given. On the basis of the algorithm, we developed the form of a checklist for compliance with the conditions for the transition to special taxation schemes, and also tested the compliance with the conditions of application of special taxation regimes by the example of the organization being studied. The methodology for calculating the optimal taxation scheme is developed.

Copyright

© 2018, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Yuri Sigidov
AU  - Vadim Bashkatov
PY  - 2018/05
DA  - 2018/05
TI  - Improvement of procedures for the selection of optimal taxation scheme of agricultural organizations of Krasnodar Territory
BT  - Proceedings of the International Scientific Conference "Competitive, Sustainable and Secure Development of the Regional Economy: Response to Global Challenges" (CSSDRE 2018)
PB  - Atlantis Press
SP  - 311
EP  - 315
SN  - 2352-5428
UR  - https://doi.org/10.2991/cssdre-18.2018.66
DO  - 10.2991/cssdre-18.2018.66
ID  - Sigidov2018/05
ER  -