Opodatkowanie małych gospodarstw rolnych na Białorusi
Taxation of small agricultural enterprises in the republic of Belarus

Summary/Abstract: The article deals with the state regulation of small agricultural enterprises in Belarus through tax methods. Its main purpose is to study the current practice of taxation of farms. In this article the main aspects of activity of small agricultural enterprises in Belarus are analyzed, as well as the characteristics of tax collection in the general order of taxation, simplified tax system and payment of the single tax for agricultural producers are studied.

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