Мақаланы E-mail арқылы жіберу Preventing bankruptcy of agricultural producers: Tax aspect
- Авторлар: Smirnova E.E.1, Matveeva T.M.2
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Мекемелер:
- Financial University under the Government of the Russian Federation
- State University of Land Use Planning
- Шығарылым: Том 21, № 5 (2025)
- Беттер: 329-334
- Бөлім: Finance
- URL: https://journals.rcsi.science/2541-8025/article/view/355553
- DOI: https://doi.org/10.33693/2541-8025-2025-21-5-329-334
- EDN: https://elibrary.ru/efbxep
- ID: 355553
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Аннотация
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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##article.viewOnOriginalSite##Авторлар туралы
Elena Smirnova
Financial University under the Government of the Russian Federation
Хат алмасуға жауапты Автор.
Email: elenasmirnova@mail.ru
SPIN-код: 6926-9540
Cand. Sci. (Econ.), Associate Professor, Associate Professor of the Taxes and tax administration Department
Ресей, MoscowTatiana Matveeva
State University of Land Use Planning
Email: emma-diamond@rambler.ru
Faculty of Law
Ресей, MoscowӘдебиет тізімі
- 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.).
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