Актуальные вопросы налогообложения в АПК России: проблемы и перспективы

Abstract

The state agrarian tax policy is aimed at the development of agricultural production sectors and ensuring the stability of working economic entities, which, to a large extent, contributes to the solution of socio-economic issues of rural territories as a whole. Agriculture is the basis of the country’s food security, therefore it requires priority state support, which is expressed in the creation of tax-favored conditions, the provision of preferential benefits. A lot of time is currently being devoted to the issues of tax incentives for agribusiness activities, the possibilities of applying benefits and various tools are constantly being evaluated. The list of tax preferences includes many items, but it is necessary to systematize and evaluate them from the point of view of the long-term development strategy of the state, optimization of the level of the tax burden on the subjects of the agro-industrial complex. Domestic tax administration measures should not only be economically justified and reasoned from the point of view of their effectiveness, but also consistent and timely. Therefore, it is impossible to speak unequivocally about the full effectiveness of the existing taxation system in agriculture in Russia. The dependence of agricultural production on natural conditions, seasonality, low and irregular levels of profitability creates additional difficulties, which, in turn, affects the efficiency of the agricultural sector of the economy. The paper analyzes the main aspects of taxation of enterprises in the agricultural sector of Russia; assesses the existing tax policy in relation to agribusiness; identifies problems and identifies further prospects.