IMPROVEMENT OF THE STATE SUPPORT OF THE AGRICULTURAL SECTOR THROUGH TAX INCENTIVES

Issue № 5, 2015, article № 5, pages 31-34

Section: Program-target management of development of agricultural production

Language: Russian

Original language title: СОВЕРШЕНСТВОВАНИЕ ГОСУДАРСТВЕННОЙ ПОДДЕРЖКИ АГРАРНОГО СЕКТОРА НА ОСНОВЕ НАЛОГОВЫХ ПРЕФЕРЕНЦИЙ

Keywords: AGRICULTURAL PRODUCERS, TAX INCENTIVES, GENERAL TAX SYSTEM, SPECIAL TAX REGIME, SINGLE AGRICULTURAL TAX, VALUE ADDED TAX

Abstract: The implementation of effective measures of the government support to the agricultural sector of the economy is essential to ensure food sovereignty of Russia, among them - the provision of tax incentives to agricultural producers. The author analyzes the problems arising in connection with the adoption and the application in Russia of agricultural producers of single agricultural tax (SAT), including in connection with the release of SAT taxpayers from paying value added tax (VAT). We have studied the other countries experience of providing tax incentives to agricultural producers, and, on the base of the study of existing and projected tax legislation and international experience, there are suggestions have been justified for improving the tax in the agricultural sector and improving the economic conditions for conducting agricultural business.

Authors: Grishkina Svetlana Nikolaevna