TAX LOAD IS AN INDICATOR OF THE DEVELOPMENT OF INTERSECTORAL RELATIONS IN THE AGRO-FOOD SECTOR
DOI 10.32651/2111-92
Issue № 11, 2021, article № 15, pages 92-98
Section: Agrofood market
Language: Russian
Original language title: НАЛОГОВАЯ НАГРУЗКА - ИНДИКАТОР РАЗВИТИЯ МЕЖОТРАСЛЕВЫХ ОТНОШЕНИЙ В АГРОПРОДОВОЛЬСТВЕННОЙ СФЕРЕ
Keywords: AGRO-INDUSTRIAL COMPLEX, TAX INCENTIVES, TAX BURDEN, SPECIAL TAX REGIMES, INSURANCE CONTRIBUTES, INTER-INDUSTRY RELATIONS
Abstract: The article provides a structural analysis of changes in tax legislation, focuses on the features of the use of special tax regimes. The trends in tax payments and insurance contributions are reflected. Attention is drawn to the differences in the tax burden in related industries: in agriculture and food production. It is stated that the scope of application of patent and simplified taxation regimes is expanding. From January 1, 2021, the tax system of the Russian Federation was amended with regard to special tax regimes that affect taxpayers (organizations, individual entrepreneurs) from the agro-industrial industries. A single tax on imputed income was abolished, the list of activities for the patent tax system was expanded, a differentiated rate and regional benefits under the simplified tax system were introduced, and the list of activities for applying the preferential rate of a single agricultural tax was expanded. The transformation of tax conditions has an impact on an increase in the tax burden in the agro-industrial complex; especially this affects the burden of insurance contributions in agriculture, which indicates an imbalance in inter-sectoral relations.
Authors: Rodionova Olga Anatolevna, Kopytina Oksana Tarasovna, Evsiukova Tamara Genadievna