TAX REFORM LEGAL FRAMEWORK OF AGRICULTURAL PRODUCERS: PROTECTIVE DIMENSION
Journal Title: Науковий вісник Ужгородського національного університету. Серія: Право - Year 2017, Vol 42, Issue
Abstract
In the article, the author investigates the evolution of legal principles of taxation of agricultural producers for years 2015–2017. The author analyzes preferential tax reform implemented in agricultural commodity protective dimension. The author researches a new kind of state support – budgetary grants for the development of agricultural producers and promotion of agricultural production.
Authors and Affiliations
Х. А. Григор’єва
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