Abstract
The special agricultural tax treatment (the single agricultural tax) was introduced in Russia in 2004, supplementing the normal tax system. This article evaluates the single agricultural tax assessment and investigates whether the formulated goals have been achieved in an effective and efficient way. In addition, this article explores second-order effects that emerge from implementation of the single agricultural tax system.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
