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Published in:
2023 | OriginalPaper | Chapter
The Specifics of Taxation of Agricultural Producers
Authors : Tatiana Tukhkanen, Natalya Korenyakina, Lyudmila Ripol-Saragosi, Natalya Andreeva
Published in: XV International Scientific Conference “INTERAGROMASH 2022”
Publisher: Springer International Publishing
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Abstract
The main purpose of the study presented is to analyze existing approaches to taxation of companies engaged into agricultural production, and to determine the directions of development of the research field in the future. The special tax regimes proposed by the current legislation for agricultural producers do not always provide a minimum tax burden on the organization. In some cases, the application of the general taxation system results in a low tax burden with the possibility of optimizing the tax base for certain taxes. The study includes a comparative analysis of different taxation systems that can be used for the agricultural sector. The choice of the taxation system was considered and justified on the specific example. The research conducted made it possible to define and evaluate the current state of taxation in the Russian agricultural sector, as well as to determine areas for improving the system of the unified agricultural tax.