INFLUENCE OF TAX BURDEN ON THE PROFITABILITY OF AGRICULTURAL PRODUCERS IN THE REGION

DOI 10.32651/242-37

Issue № 2, 2024, article № 5, pages 37-44

Section: Problems of efficient management

Language: Russian

Original language title: ВЛИЯНИЕ НАЛОГОВОЙ НАГРУЗКИ НА РЕНТАБЕЛЬНОСТЬ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ТОВАРОПРОИЗВОДИТЕЛЕЙ РЕГИОНА

Keywords: VOLGOGRAD REGION, TAX BURDEN, AGRICULTURAL ORGANIZATIONS, INDIVIDUAL ENTREPRENEURS, PEASANT (FARM) FARMS, HOUSEHOLDS, TAXATION REGIMES, TAX ADMINISTRATION

Abstract: A large number of scientific and practical studies are devoted to the study of the tax burden of agriculture. However, all of them are mainly subjective in nature and are based on actual data from individual business entities in Russian regions for a specific period of time without analyzing dynamics, and even if they take into account various taxation regimes widely used in the agro-industrial complex, they still cannot be used as guidelines in determining tax risks of agricultural producers of all constituent entities of the Russian Federation. The article calculates the level of tax burden for agricultural organizations of the Volgograd region that are on the special tax system, depending on the amount of income they receive, based on publicly available criteria for self-assessment of risks by taxpayers for 2019-2021, according to the methodology used by the Federal Tax Service in the process of selecting objects, in of which it is planned to conduct on-site tax audits in the near future. A comparative analysis was carried out with all-Russian information on industry average indicators according to the concept of the planning system for on-site tax audits, including for 2022. An assessment was made of the existing tax administration system for agribusiness; problems are identified and immediate prospects are outlined.

Authors: Kusmartseva IUliia Vladimirovna