IMPACT OF INDUSTRY SPECIALIZATION OF AGRICULTURAL ORGANIZATIONS IN THE REGION ON THE LEVEL OF TAX BURDEN

DOI 10.32651/228-18

Issue № 8, 2022, article № 3, pages 18-22

Section: Problems of efficient management

Language: Russian

Original language title: ВЛИЯНИЕ ОТРАСЛЕВОЙ СПЕЦИАЛИЗАЦИИ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ОРГАНИЗАЦИЙ РЕГИОНА НА УРОВЕНЬ НАЛОГОВОЙ НАГРУЗКИ

Keywords: KRASNOYARSK TERRITORY, TAX BURDEN, INDUSTRY SPECIALIZATION, AGRICULTURAL ORGANIZATIONS, EFFICIENCY

Abstract: The article considers the peculiarities of taxation of agricultural organizations of the Krasnoyarsk Territory. It was revealed that in 2017-2021, despite an increase in the amount of tax payments by 69.4%, the level of tax burden decreased from 14.1 to 13.6%. It is determined that a large proportion of business entities specialize in the production of crop production with an average tax burden of 7.9%. At the same time, the prevailing taxation regime in the region is the taxation system for agricultural producers (unified agricultural tax). Based on the assessment of the efficiency of agricultural organizations, the influence of industry specialization on the level of tax burden is proved.

Authors: Ovsianko Lidiia Aleksandrovna, CHepeleva Kristina Viktorovna, Borodina Tatiana Anatolevna