Open AccessOptimization of taxation for business entities under the conditions of regional sustainable development
Author(s) -
Larisa V. Bryantseva,
N. S. Shishkina,
А. В. Толстых,
Olga Ukhina
Publication year - 2020
Publication title -
iop conference series. materials science and engineering
Language(s) - English
Resource type - Journals
eISSN - 1757-899X
pISSN - 1757-8981
DOI - 10.1088/1757-899x/890/1/012192
Subject(s) - russian federation , agriculture , context (archaeology) , tax rate , index (typography) , sustainable development , geography , natural resource economics , business , regional science , economics , political science , computer science , macroeconomics , archaeology , world wide web , law
One of the current problems of the Russian tax system is optimization of the level of tax burden on agricultural producers. Differentiated business conditions in agricultural production necessitate a review of the definition of the tax base and tax rates of the unified agricultural tax (UAT). The authors propose to calculate the average rate of UAT in the context of the subjects of the Russian Federation (regions) by the country’s average level of climatic conditions, and the natural and climatic potential of the zone should be determined based on the soil fertility index taking into account soil bonitet values and bioclimatic potential. Thus, the results of calculations by regions of the Russian Federation illustrate the following. Regions with the least favorable climatic potential are located within the North-West Federal District-the Komi Republic, the Arkhangelsk Region, the Vologda Region, respectively, and tax rates there should be minimal.