ОЦЕНКА НАЛОГОВОГО ПОТЕНЦИАЛА АГРАРНОГО СЕКТОРА ЭКОНОМИКИ САРАТОВСКОЙ ОБЛАСТИ

Abstract

The authors considered the problematic issues of assessment and the directions of improvement of the tax potential application efficiency at the regional and municipal levels as the fill rate of their budgets mainly depends on tax revenues. In this regard, the issues of objectivity of the assessment of tax potential and the possibility of its increase are of great interest for municipal administrations and bodies of the legislative power of beneficiary regions. The authors evaluated the aggregate taxable entities at macro-and micro-levels. The study identified the possibility of using tax potential when assessing the level of impact of taxation on the formation of the conditions for enterprise growth. The authors discovered the interrelation between tax potential at the macro-level and the priority directions choice for the region’s development, analyzed the structure of taxpayers, and determined their role in the formation of the Saratov Region revenue. The paper substantiates the significance of each type of tax, levies, and charge in the formation of the consolidated budget of the region. The authors focus on the types of taxation regimes of agricultural organizations, the size of their tax burden. The paper includes the analysis of tax payment flows, as well as presents the list of obligations of agricultural producers to pay taxes depending on the selected taxation regime. The authors analyzed the influence of tax returns from agroindustrial complex activity on the formation of the Saratov Region revenue, evaluated the taxation of agriculture by the types of taxes, and calculated the tax potential of agricultural producers. The study identified the problems and specified several meaningful measures, which allow identifying the reserves aimed at increasing the level of tax potential of the region and municipal entities.