TAX INCENTIVES FOR AGRICULTURAL PRODUCERS

DOI 10.32651/255-23

Issue № 5, 2025, article № 3, pages 23-29

Section: Problems of efficient management

Language: Russian

Original language title: НАЛОГОВОЕ СТИМУЛИРОВАНИЕ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ТОВАРОПРОИЗВОДИТЕЛЕЙ

Keywords: AGRARIAN BUSINESS, TAX POLICY, TAX REFORM, TAX RISKS, TAX CREDIT, AGRICULTURE, TAX FAIRNESS

Abstract: The relevance of the research topic is determined by the importance of developing tax instruments in ensuring priority tasks in the agro-industrial complex in the short term. The article is devoted to the analysis of the relationship between the economic efficiency of agricultural activities in Russia and individual countries with the tax policy implemented in the Russian Federation. Based on the results of the study of the distribution of the tax burden between different groups of agricultural producers in the context of the general taxation regime, the special taxation regime for agricultural producers and the simplified taxation system, measures are proposed to create a balanced tax environment for Russian agricultural producers in order to create favorable conditions for investment and increase Russia's food security in the face of economic sanctions.

Authors: IUmaev Mikhail Miiassiarovich