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dc.contributor.authorGerganov, Georgi
dc.contributor.authorBlazheva, Violeta
dc.date.accessioned2016-05-18T10:09:02Z
dc.date.available2016-05-18T10:09:02Z
dc.date.issued2015
dc.identifier.issn0861-6604
dc.identifier.urihttp://hdl.handle.net/10610/1447
dc.description.abstractThe vital importance of agricultural production and the interweaving of economic and biological processes determine the need of more state intervention in carrying out the agricultural policy in our country. This policy is implemented by government assistance, government subsidies and grants and tax relief (preferences). This article characterizes tax preferences as assistance for investments in tangible and intangible assets on farms involved in primary agricultural production. On this basis, the authors offer options for accounting entries in in case of reporting retention of corporate tax and analyse its impact on financial result.bg_BG
dc.language.isoenbg_BG
dc.publisherАИ "Ценов"bg_BG
dc.relation.ispartofseries3;3
dc.subjectgovernment assistancebg_BG
dc.subjectgovernment subsidiesbg_BG
dc.subjectgrantsbg_BG
dc.subjectagricultural sectorbg_BG
dc.subjecttax relief (preferences)bg_BG
dc.titleTAX PREFENRECES AS A FORM OF STATE SUPPORT FOR FARMERSbg_BG
dc.typeArticlebg_BG


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