The authors examines the dependence of tax rates by direct and indirect taxes. The research methodology is based on the authors' approach based on the construction of scatter diagrams, as well as the use of correlation and regression analysis. To calculate regression indices, data of 2007-2018 was sampled from 87 countries (10 indicators), including countries of different types (third world, developing and developed). The authors analyse the structure of tax revenues by type of taxes in the EU, depending on the socioeconomic development of the country. The results of the analysis show no clear dependence between VAT and corporate tax rates. However, there is correlation between the rate of VAT and personal income tax. Mostly it is due to the level of socioeconomic development of the countries. Economically developed EU countries replenish the state budget revenues mostly by direct taxes. However, if indirect tax rates are high, their share in the national GDP is still quite remarkable (for example, in Denmark and Sweden). Meanwhile, in developing countries there is a clear predominance of consumption taxes in GDP (Croatia, Hungary). At the same time, there is a significant impact of political factors that are not amenable to mathematical evaluation. This, however, explains the results obtained by the authors. It has been noted that tax revenues from direct taxes prevail in developed countries, whereas developing countries prefer indirect taxes.
The textbook examines the laws and principles of the organization of agricultural production, the essence, organizational and economic foundations of the creation and operation of agricultural enterprises of various organizational and legal forms. The issues of organization and use of resource potential (land, fixed assets, labor), material incentives, economic calculation, intra-economic economic relations are described. The issues of organization of production of crop production, horticulture and animal husbandry, its storage and sale, environmental protection in the production of organic products are disclosed. Meets the requirements of the federal state educational standards of higher education of the latest generation. For bachelor students studying in the direction of training 38.03.02 " Management "(profiles "Production Management", "Marketing", "Logistics").
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