[Economic mechanism of transition to rent taxation in the system of agricultural organizations activity regulation]

Fisenko, M.K.; Yazkova, G.V.

[Economic mechanism of transition to rent taxation in the system of agricultural organizations activity regulation]

2005

Fisenko, M.K.(Belarus State Economic Univ., Minsk (Belarus)) | Yazkova, G.V.(Belarus State Academy of Agriculture, Gorki (Belarus))

One-stage and two-stage variants of transition from the main acting taxes to the tax on land were examined. Authors prefer the tax, base for which charge is the industrial potential. The special attention to methods of evaluation of agricultural lands to be used in taxation was given

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AGROVOC Keywords

agricultural sector alquileres belarus fiscal policies impuesto a la tierra impuestos income land evaluation land tax loyer politique fiscale rent renta revenu secteur agricole sector agrario taxes

Bibliographic information

Published in

Вестник Белорусской государственной сельскохозяйственной академии (Belarus). News of the Belarus State Academy of Agriculture

Issue 1

Pagination

pp. 31-33

Other Subjects

Evaluaciуn de tierras; Impфt foncier; Polнtica fiscal; Йvaluation des terres; Impфt; Bйlarus

Language

Russian

Note

Summaries (Ru, En)

Translated Title

Экономический механизм перехода к рентному налогообложению в системе регулирования деятельности сельскохозяйственных организаций

In AGRIS since: 2006-05-15

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[Economic mechanism of transition to rent taxation in the system of agricultural organizations activity regulation]

2005

AGROVOC Keywords

Bibliographic information