Preventing bankruptcy of agricultural producers: Tax aspect
- 作者: Smirnova E.E.1, Matveeva T.M.2
-
隶属关系:
- Financial University under the Government of the Russian Federation
- State University of Land Use Planning
- 期: 卷 21, 编号 5 (2025)
- 页面: 329-334
- 栏目: 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
如何引用文章
开放存取
##reader.subscriptionAccessGranted##
详细
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.
全文:
作者简介
Elena Smirnova
Financial University under the Government of the Russian Federation
编辑信件的主要联系方式.
Email: elenasmirnova@mail.ru
SPIN 代码: 6926-9540
Cand. Sci. (Econ.), Associate Professor, Associate Professor of the Taxes and tax administration Department
俄罗斯联邦, MoscowTatiana Matveeva
State University of Land Use Planning
Email: emma-diamond@rambler.ru
Faculty of Law
俄罗斯联邦, Moscow参考
- Smirnova E.E., Sergeeva I.A. Taxation of Income of Organizations and Tax Reform in the Russian Federation. Economic Problems and Legal Practice. 2025. Vol. 21. No. 3. Pp. 254–260. (in Russ.) doi: 10.33693/2541-8025-2025-21-3-254-260. EDN: HOHSQA.
- Moroz V.V., Osipov V.S. Analysis of Tax Risks and Methods of Optimization of Taxation of Organizations. Economic Problems and Legal Practice. 2025. Vol. 21. No. 3. Pp. 216–221. (in Russ.) EDN: QMKACN.
- Shchukina T.V., Sheludko A.S. State Regulation in the Field of Insolvency: Evolution, Current Trends and Prospects. Economic Problems and Legal Practice. 2025. Vol. 21. No. 2. Pp. 33–38. (in Russ.) doi: 10.33693/2541-8025-2025-21-2-33-38. EDN: YHFEVH.
- Turgaeva A.A. Ensuring Economic Security of the Production Sphere in Russia. Economic Problems and Legal Practice. 2025. Vol. 21. No. 3. Pp. 222–228. (in Russ.) doi: 10.33693/2541-8025-2025-21-3-222-228. EDN: RJWRCK.
- Smirnova E.E., Glebov G.O. Macro-level Tax Burden: Impact on Economic Development. Economic Problems and Legal Practice. 2025. Vol. 21. No. 1. Pp. 235–240. (in Russ.) doi: 10.33693/2541-8025-2025-21-1-235-240. EDN: AEVIXQ.
- Levshukova O.A., Saaryan A.S., Kharchenko A.V. Taxation as an instrument of state regulation of the agroindustrial complex. Natural Humanitarian Studies. 2022. No. 41. Pp. 182–187. (in Russ.).
- Zhilyakov D.I. Methodological framework for assessing the effectiveness of state regulation of agricultural development. Bulletin of the Kursk State Agricultural Academy. 2020. No. 9. Pp. 138–144. (in Russ.).
补充文件
