UNIFIED AGRICULTURAL TAX: PROSPECTS OF APPLICATION

DOI 10.32651/211-22

Issue № 1, 2021, article № 4, pages 22-24

Section: Problems of efficient management

Language: Russian

Original language title: ЕДИНЫЙ СЕЛЬСКОХОЗЯЙСТВЕННЫЙ НАЛОГ: ПЕРСПЕКТИВЫ ПРИМЕНЕНИЯ

Keywords: SPECIAL TAX REGIMES, TAXPAYERS, TAX RATE, TAX BENEFITS, BUDGET REVENUES

Abstract: The importance of the tax and budgetary policy of the state for the development of agricultural production is determined. The advantages and disadvantages of special tax regimes are determined. The dynamics of the main indicators of the unified agricultural tax in the Russian Federation is considered. The article reveals the peculiarities of the unified agricultural tax receipt on the example of the Perm region. The value of the unified agricultural tax for the formation of federal budget revenues and the budget of the Perm region considered. A proposal was made to improve the application of the Unified Agricultural Taxation.

Authors: Starkova Olga IAkovlevna