Open AccessImproving taxation of agricultural production as a factor of successful development of the agricultural sector in Russia
Author(s) -
Н. З. Зотиков,
Алина Федоровна Савдерова,
Elena Lyubovtseva
Publication year - 2020
Publication title -
iop conference series. earth and environmental science
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.179
H-Index - 26
eISSN - 1755-1307
pISSN - 1755-1315
DOI - 10.1088/1755-1315/604/1/012018
Subject(s) - agriculture , production (economics) , agricultural productivity , public economics , economics , food security , business , industrial organization , environmental economics , microeconomics , ecology , biology
Modern reality, the current economic situation in the world put forward special requirements for ensuring the food security of the state, and conducting import substitution. The purpose of the study is to identify the advantages and disadvantages of the taxation system of agricultural producers in the form of unified agricultural tax, the impact of changes made to the Tax Code. The study used general methods of cognition (deduction and induction, analysis and synthesis, observation method, generalization and particular methods of cognition (factor analysis, comparison method, grouping, graphical and tabular methods of data presentation). Based on the results of the study, it was concluded that the application of unified agricultural tax in practice raises questions that need to be revised and clarified, especially regarding the effectiveness of the special regime used in the development of small business in the agricultural sector. It is proposed to abolish the exemption from Value-Added Tax duties of all payers of the unified agricultural tax, regardless of their income, and to use the indicator “cost-effectiveness” when setting the single tax rate from 0 to 6%. The significance of the article is the issues addressed in the article are relevant for most countries of the world.