TAX BURDEN OF AGRICULTURAL PRODUCTION

DOI 10.32651/1910-27

Issue № 10, 2019, article № 5, pages 27-30

Section: Problems of efficient management

Language: Russian

Original language title: НАЛОГОВАЯ НАГРУЗКА СЕЛЬСКОХОЗЯЙСТВЕННОГО ПРОИЗВОДСТВА

Keywords: SUBSIDIZING, PREFERENTIAL TAXATION, SINGLE AGRICULTURAL TAX, TAX BASE, TAXPAYER, AGRICULTURAL PRODUCERS

Abstract: State support for agricultural production includes tax and budget incentives. The aim of the study is to analyze the tax burden of agricultural producers in the context of economic sanctions. The paper uses economic and statistical methods of research. The concept of "tax burden" has been clarified. There is analysis of the existing concepts of the tax burden. The classification of the tax burden is given. The approaches to determining the tax burden are considered. Features of the taxation of the agricultural organizations are defined. There are advantages and disadvantages of the use of a single agricultural tax. The measures to reduce the tax burden of small business are named. It is concluded that in 2017 the amount of calculated UST decreased. The place of UST in revenues to the consolidated budget of the Russian Federation is determined. A significant decrease in the inflow of each in the Perm region was revealed. It is concluded that the tax burden of agricultural producers is increasing.

Authors: Starkova Olga IAkovlevna