Articolul precedent |
Articolul urmator |
259 9 |
Ultima descărcare din IBN: 2024-06-13 13:22 |
Căutarea după subiecte similare conform CZU |
336.22:63 (1) |
Государственные доходы (485) |
Сельское хозяйство. Лесное хозяйство. Охота. Рыбное хозяйство (7508) |
SM ISO690:2012 UNGUR, Cristina. Practici și oportunități de aplicare a regimurilor speciale de impozitare în agricultură. In: Dezvoltare economică și cercetare, Ed. 2, 21-23 iunie 2023, Chişinău. Chişinău: Universitatea Cooperatist-Comercială din Moldova, 2023, pp. 146-151. ISBN 978-9975-81-149-1 (PDF). |
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Dezvoltare economică și cercetare 2023 | ||||||
Conferința "Dezvoltare economică și cercetare" 2, Chişinău, Moldova, 21-23 iunie 2023 | ||||||
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CZU: 336.22:63 | ||||||
Pag. 146-151 | ||||||
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Rezumat | ||||||
In regions affected by natural disasters, war and energy crisis, the agricultural sector becomes one of the most vulnerable. In order to support and encourage agricultural producers, financial support measures are needed that also include fiscal policy instruments. The purpose of the study is to analyze international practice in order to establish special tax regimes for agriculture in order to identify the advantages and disadvantages of the system of taxation of agricultural producers in the form of the unified agricultural tax. The study used general knowledge methods (induction and deduction, analysis and synthesis, observation method, generalization), but also factor analysis, comparison method, grouping, graphic data presentation methods. Based on the results of the study, it was concluded that the application of a unified agricultural tax involves difficulties that require thorough analysis, especially in terms of the effectiveness of this tax, the objects of taxation and the taxable base. The results of this research can be useful for the public authorities of the Republic of Moldova in order to analyze the opportunity to introduce an agricultural tax in our country. |
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Cuvinte-cheie taxation, Agriculture, tax regime, Unified agricultural tax |
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