JUSTIFICATION OF THE CHOICE OF EFFECTIVE SYSTEM OF THE TAXATION IN THE FARMER SECTOR

DOI 10.32651/2070-0288-2018-9-2-10

Issue № 9, 2018, article № 1, pages 2-10

Section: Problems of efficient management

Language: Russian

Original language title: ОБОСНОВАНИЕ ВЫБОРА ЭФФЕКТИВНОЙ СИСТЕМЫ НАЛОГООБЛОЖЕНИЯ В ФЕРМЕРСКОМ СЕКТОРЕ ЭКОНОМИКИ

Keywords: AND SMALL BUSINESS, DEVELOPMENT STRATEGY, FEATURE OF MANAGING, GENERAL REGIME OF THE TAXATION, THE SIMPLIFIED SYSTEM OF THE TAXATION, UNIFORM AGRICULTURAL TAX, THE TAXATION, FARMS

Abstract: The subjects of business activity having small outputs in the agrarian sphere are participants of the relations regulated by the legislation on taxes and fees not only as taxpayers or payers of collecting, but also as tax agents. Thus in both cases the features depending on quantity and types of the tax payments connected with its legal status are inherent in country economy. Estimating importance of development in the country of sector of small business, including in the village and in agrarian production, the state takes great pain to stimulate this process. Therefore in small business are developed for involvement of businessmen and more convenient and attractive systems of the taxation, than for other forms of managing work. In article by methods of expert estimates, comparisons, and analytical calculations, the monographic description and forecasting are presented the existing taxation modes, efficiency of their use. Depending on their legal status farms can apply various systems of the taxation. Today simplified tax system is used by 55.5‰ of farmers, uniform agricultural tax - 39.5‰, the general system - 5.0‰. The choice of system of the taxation isn't once and for all set. The right of transition is granted to the head of country economy on a voluntary and free basis. The conducted researches showed that for effectively functioning agricultural producers’ transition to uniform agricultural tax and its further use didn't cause a little noticeable improvement. In practice there is no uniform technique of justification of efficiency of the applied systems of the taxation therefore at adoption of the administrative decision on transition from one system to another the reasoned economic analysis of advantages and shortcomings of their use of each concrete organization is important.

Authors: Kataev Vladimir Ivanovich, Sushentsova Svetlana Sergeevna