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Yermakova M. S. Accounting policies for agricultural holding taxation

Published in journal "Taxes and Taxation", 2013-4 in rubric "TAX CALCULATION AND REPORTING", pages 256-262.

Resume: The article gives the definition of accounting policies and substantiates the necessity of establishing accounting policies for the purposes of taxation in agricultural holdings. The author gives the definition of agricultural holdings and examines the relation between taxation and budget of holdings. The article examines the order and procedure of establishing a tax accounting policy in agricultural holdings and provides systematic rules for regulating and structurizing of such policies.

Keywords: Tax and taxation, agricultural holding, company, accounting policies, tax accounting, efficiency, rules of forming, tax regime, document.

DOI: 10.7256/1812-8688.2013.4.7887

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