The Impact of the Taxation Regime on the Real Cost of Borrowed Capital of Agricultural Companies: A Comparative Analysis of the General Taxation System and the Unified Agricultural Tax under a High Key Rate

Conference Paper

Published in:: All-Russian Scientific Conference «Strategies of Sustainable Development: Social, Law and External-economic Aspects»
Authors:: Igor V. Shevchenko ¹ , Liliia M. Dzhioeva ¹
Work direction:: Общие вопросы экономических наук
Pages:: 45-49
Received: 21 October 2026
Rating:
Article accesses:: 121
{{ trans.статья_процитирована }}:: {{ `${currentLocale === 'ru' ? 'в ': ''}${citations.length} ${currentLocale === 'ru' ? 'работах' : 'articles'}` }}

¹ Kuban State University

When adding a comment stipulate:

the relevance of the published material;
general estimation (originality and relevance of the topic, completeness, depth, comprehensiveness of topic disclosure, consistency, coherence, evidence, structural ordering, nature and the accuracy of the examples, illustrative material, the credibility of the conclusions;
disadvantages, shortcomings;
questions and wishes to author.