THE PRACTICE OF TAXATION OF THE AGRICULTURAL SECTOR OF THE ECONOMY ON THE EXAMPLE OF THE CHUVASH REPUBLIC

DOI 10.32651/238-27

Issue № 8, 2023, article № 4, pages 27-31

Section: Problems of efficient management

Language: Russian

Original language title: ПРАКТИКА НАЛОГООБЛОЖЕНИЯ АГРАРНОГО СЕКТОРА ЭКОНОМИКИ НА ПРИМЕРЕ ЧУВАШСКОЙ РЕСПУБЛИКИ

Keywords: TAXATION, TAX PAYMENTS, AGRICULTURAL SECTOR, AGRICULTURE, TAX BURDEN

Abstract: This study examines the features of the modern taxation system in the agricultural sector of the economy on the example of the Chuvash Republic. The values of tax revenues and GRP were analyzed and compared, the tax burden of different sectors of the Chuvash economy was calculated. The study showed which sectors of the economy of Chuvashia have a high tax burden. Such industries include manufacturing, construction and mining. In general, an uneven distribution of the sectoral tax burden (between different sectors of the economy) was revealed in the studied region, which is explained by the peculiarities of the structure of the regional economy. Special attention was paid to taxation of the agricultural sector of the economy. As a result of the study, it was revealed that this industry contributes 0.1% of the total tax revenue in Chuvashia. The agricultural sector of the economy has the lowest tax burden. Economic entities of agriculture are recommended to clearly plan their tax burden, taking into account all modern tax conditions.

Authors: Vasileva Tatiana IUrevna, Rybakov Lev Nikolaevich, Ulybina Larisa Vitalevna