Preventing bankruptcy of agricultural producers: Tax aspect
- Authors: Smirnova E.E.1, Matveeva T.M.2
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Affiliations:
- Financial University under the Government of the Russian Federation
- State University of Land Use Planning
- Issue: Vol 21, No 5 (2025)
- Pages: 329-334
- Section: Finance
- URL: https://journals.eco-vector.com/2541-8025/article/view/696957
- DOI: https://doi.org/10.33693/2541-8025-2025-21-5-329-334
- EDN: https://elibrary.ru/efbxep
- ID: 696957
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Abstract
The article explains the necessity to distinguish insolvency (bankruptcy) procedures of agricultural organizations from similar procedures of other legal entities, deals with some legal aspects and features of insolvency (bankruptcy) of agricultural organizations reflected in paragraph 3, Chapter IX, of the Federal Law of 26 October 2002 No. 127-FZ «On Insolvency (Bankruptcy)» and looks at problems of practical application of certain provisions of the Law which establish criteria for classification of legal entities as agricultural organizations and features of their bankruptcy due to certain specifics of agricultural production. The article reveals the problems of food security in the bankruptcy of agricultural organizations.
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About the authors
Elena E. Smirnova
Financial University under the Government of the Russian Federation
Author for correspondence.
Email: elenasmirnova@mail.ru
SPIN-code: 6926-9540
Cand. Sci. (Econ.), Associate Professor, Associate Professor of the Taxes and tax administration Department
Russian Federation, MoscowTatiana M. Matveeva
State University of Land Use Planning
Email: emma-diamond@rambler.ru
Faculty of Law
Russian Federation, MoscowReferences
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