TAX INCENTIVES FOR THE AGRICULTURAL PRODUCERS IN THE REGION

DOI 10.32651/231-88

Issue № 2, 2023, article № 12, pages 88-92

Section: Agrofood market

Language: Russian

Original language title: НАЛОГОВОЕ СТИМУЛИРОВАНИЕ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ТОВАРОПРОИЗВОДИТЕЛЕЙ РЕГИОНА

Keywords: KRASNOYARSK TERRITORY, TAX BURDEN, PREFERENTIAL TAXATION REGIME, AGRICULTURAL PRODUCERS

Abstract: The article presents the peculiarities of taxation of agricultural producers of the Krasnoyarsk Territory. It has been revealed that despite the application of mainly preferential taxation regimes, the tax burden on economic entities, in particular on agricultural organizations, remains quite high. Also, in the context of categories of farms, the values of profitability of production and the coefficient of fiscal coverage are calculated. On the basis of which it was determined that, in general, payments of farms to the budget and extra-budgetary funds in the region exceed the state support they receive.

Authors: Ovsianko Lidiia Aleksandrovna, Ovsianko Aleksei Vladimirovich