PROPOSALS FOR IMPROVING THE SYSTEM OF TAXATION OF AGRICULTURAL ENTERPRISES

DOI 10.32651/236-9

Issue № 6, 2023, article № 2, pages 9-13

Section: Problems of efficient management

Language: Russian

Original language title: АКТУАЛЬНЫЕ АСПЕКТЫ СИСТЕМЫ НАЛОГООБЛОЖЕНИЯ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ТОВАРОПРОИЗВОДИТЕЛЕЙ

Keywords: AIC, AGRICULTURAL CROPS, ACCOUNTING, MECHANISM, CONTROL, TAXES, TAX SYSTEM, TAX BASE, ECONOMY

Abstract: This article discusses the features of the agro-industrial complex in order to improve the system of taxation of agricultural enterprises in Russia. The main purpose of the organization of the internal control system is to ensure compliance with the legislation of the Russian Federation and regulatory legal acts, as well as to confirm the implementation of reliable and timely accounting of the economic operations of the institution. The relevance and novelty of the study are determined by the possibility of solving the problem of taxation in the activities of the agro-industrial complex in order to support the agro-industrial complex in the regions as the main factor in ensuring the food security of the study area. This work was carried out using the methods of scientific research of the empirical and theoretical level: observation, description, analogy, generalization and comparison. Thus, the performance indicators obtained in the course of the study directly indicate the need to support the agro-industrial complex in the regions and improve the system of taxation of agricultural enterprises in Russia.

Authors: Taranova Irina Viktorovna, Anoshina IUliia Fedorovna