Open AccessEXCLUDING TAX RISKS OF AGRICULTURAL PRODUCERS IS IMPORTANT AND NECESSARY
Author(s) -
Nina Ilyinichna Malis,
Rizvan Musaevich Basnukaev
Publication year - 2021
Publication title -
globus: èkonomika i ûrisprudenciâ
Language(s) - English
Resource type - Journals
ISSN - 2713-3052
DOI - 10.52013/2713-3052-1-41-4
Subject(s) - business , agriculture , legislation , economic policy , decree , value added tax , public economics , russian federation , direct tax , state (computer science) , economics , law , political science , ecology , algorithm , computer science , biology
Agricultural production is of particular importance in the country’s economy, determines the conditions for maintaining the life of society, so the possibility of minimizing tax risks on the part of the state in relation to taxpayers in this industry is important. The importance of conducting a balanced tax policy in relation to the agricultural sector is determined by the fact that in 2010 The decree of the President of the Russian Federation approved the Doctrine of Food Security of the Russian Federation and its implementation should be promoted by the tax policy.Since agricultural enterprises have the opportunity to choose a tax system, they have tax risks that can be minimized by clearly following the postulates of tax legislation.The introduction of ESKHN taxpayers into the number of VAT payers determines the complexity of the formation of the tax base, so it is important for them to determine the contingent of contaminants that should have a stable status of bona fide taxpayers.