[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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