ОСОБЕННОСТИ ЗАРУБЕЖНОЙ И ОТЕЧЕСТВЕННОЙ СИСТЕМЫ НАЛОГООБЛОЖЕНИЯ АГРАРНОГО СЕКТОРА

Abstract

The article deals with the issues of taxation of the agricultural sector of the economy. The purpose of the study is to study the specifics of tax regimes in the agricultural sector of foreign countries. The object of the research is the instruments of tax incentives in the system of state financial support for the agricultural sector of foreign countries and in the Russian Federation. The following methods were used in the work: general scientific research methods (comparison, analysis and synthesis, induction and deduction, analogy), economic and static research methods, as well as the principles of a systematic approach to the study of economic reality. The main hypothesis of the study is that the taxation system for agricultural producers should first of all stimulate the development of the agricultural sector and the agricultural sector and only then ensure tax revenues to the budget system of the Russian Federation by strengthening the role of the single agricultural tax (UAT) in the Russian economy. The result of the study is a comparative analysis of the features of foreign taxation systems for the agricultural sector, identification of the shortcomings of the existing domestic system of taxation of agricultural producers. The results of the study serve as the basis for further detailed study of practical instruments of tax incentives for the agricultural sector of foreign countries and their introduction into domestic practice, taking into account the peculiarities of the Russian economy and the agricultural industry in the Russian Federation.