Influence of Land Lease Contract Registration on Agricultural Company Accounting and Taxation
The regulatory and legal framework of the state registration of land lease contracts has been studied. It has been found that imperfection of the land lease contract registration system hinders agricultural enterprises to use the special value added tax regime. The legal practice of dispute resolution between agricultural enterprises and the state tax bodies on the matters of VAT involved tax charging has been analyzed. The authors propose to disclose every leased land plots transaction irrespective of the land lease contract state registration procedure completion or incompletion
Year of publication: |
2012
|
---|---|
Authors: | Sysak, Ella ; Slobodian, Volodymyr |
Published in: |
Accounting and Finance. - Institute of Accounting and Finance. - 2012, 4, p. 30-34
|
Publisher: |
Institute of Accounting and Finance |
Subject: | Accounting | land lease contract | regulatory and legal framework | land relations | state registration | special tax regime |
Saved in:
freely available
Saved in favorites
Similar items by subject
-
AN ATTEMPT AT MEASURING THE FISCAL INFLUENCE OVER ACCOUNTING OF ROMANIAN LISTED COMPANIES
Cuzdriorean, Dan Dacian, (2010)
-
"True and Fair view" ou le concept de l'image fidèle.
Haverals, Jacqueline, (2006)
-
Tax Haven Parent Incorporation and Financial Reporting Transparency
Lewellen, Christina, (2018)
- More ...