TAXATION OF AGRICULTURAL PRODUCERS: MODERN REALITIES
Issue № 8, 2022, article № 6, pages 33-35
Section: Problems of efficient management
Original language title: НАЛОГООБЛОЖЕНИЕ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ТОВАРОПРОИЗВОДИТЕЛЕЙ: СОВРЕМЕННЫЕ РЕАЛИИ
Abstract: The agricultural sector of the economy, taking into account its strategic importance for ensuring the food security of the state, enjoys the exclusive right to apply a special tax regime – a single agricultural tax. Currently, one of the main tasks for the Russian economy to get out of systemic sanctions remains the task of building an effective taxation system. The modern stage has redefined the role and place of tax instruments of the agro-industrial complex in the Russian tax system, which are specific by definition of essential characteristics, due to an industry feature, for example, seasonality, which is important for the execution of budget assignments by economic entities. The author analyzes the tax burden of agricultural producers of the Lipetsk region in the application of various tax regimes, the results of which showed the heterogeneity of the tax burden and, accordingly, the disparity of tax revenues to budget funds.
Authors: Korotkikh IUliia Sergeevna