Investigation of the impact of changes in tax legislation on the receipt of payments to the budget from agricultural enterprises
V. Kalickaya,
Lyudmila Alekseevna Stepanova,
Ol'ga Anatol'evna Rykalina
et al.
Abstract:Abstract. The purpose is to analyze changes in tax legislation adopted at the height of the COVID-19 pandemic, economic sanctions of 2022 and to assess their impact on such economic indicators of agricultural enterprises as revenue, tax payments to the budget. Methods. Based on open data from Rosstat, the Federal Tax Service of the Russian Federation and the Ministry of Agriculture of the Russian Federation, statistical material has been collected and dynamic series for the period 2019–2022 have been compiled … Show more
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