THE TAX POTENTIAL, AS AN INSTRUMENT FOR PERFORMANCE MANAGEMENT OF AGRICULTURAL BUSINESS

THE TAX POTENTIAL, AS AN INSTRUMENT FOR PERFORMANCE MANAGEMENT OF AGRICULTURAL BUSINESS

The paper studies and argues for the fact that estimates of the tax burden of agricultural producers should be made, based on its comparison with tax potential. We have analysed various views on this financial and economic item, the procedure for its definition and calculation and the cases when it...

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Bibliographic Details
Main Authors: Lyubov Yuryevna ADADIMOVA, Yuriy Georgiyevich POLULYAKH, Аnna-Mariya Borisovna ZYKOVA
Format: Article
Language:English
Published: University of Agricultural Sciences and Veterinary Medicine, Bucharest 2021-01-01
Series:Scientific Papers Series : Management, Economic Engineering in Agriculture and Rural Development
Online Access:https://managementjournal.usamv.ro/pdf/vol.21_3/Art2.pdf
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