Tax Mechanism to Counteract Business Fragmentation in Agriculture

The subject of this study is tax risks of agricultural producers associated with business fragmentation. The purpose of the study is to develop proposals for improving taxation and tax control in agriculture, contributing to the reduction of business fragmentation risks. The specific features of tax...

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Bibliographic Details
Main Authors: Anna V. Tikhonova, Marina V. Pyanova
Format: Article
Language:English
Published: Financial Research Institute 2025-06-01
Series:Финансовый журнал
Subjects:
Online Access:https://www.finjournal-nifi.ru/images/FILES/Journal/Archive/2025/3/statii/03_3_2025_v17.pdf
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