Agricultural manufacturers taxation in the context of food security: environmental and economic aspects

Abstract

The article examines the state, problems and prospects of taxation of agricultural producers. An analysis of the structural elements of the tax policy was carried out. The tax burden is calculated in relation to net profit, the area of agricultural land and arable land. The shortcomings of special regimes of taxation of domestic agricultural enterprises are identified. Directions for improving the mechanism of taxation of agricultural producers have been developed. The functioning of agricultural producers should provide for various state supports in the fiscal sphere, including the provision of certain tax benefits. The relationship between the taxation of agricultural enterprises and the effectiveness of their activities in the context of ensuring the food security of the State, as well as the environmental aspects of taxation, in particular the impact of taxation on the stimulation of environmentally friendly production and the use of land resources, have been studied. Recommendations have been made on improving the taxation system of agricultural commodity producers in order to increase food security and preserve ecological stability. The authors analyzed tax rates, benefits and burdens related to agricultural enterprises, which affect their financial situation and development. The article highlights the main aspects that determine the taxation of agricultural producers, and also takes into account modern trends and prospects in this area. The study helps to understand the complex aspects of taxation that affect agriculture, and also highlights possible ways to optimize the tax burden to support the sustainable development of the agricultural sector and draws attention to possible strategies for optimizing tax payments for agricultural producers aimed at increasing their competitiveness and sustainability in changing conditions market. Effective management of agribusiness is possible only under the condition of stability and predictability of tax legislation, which ensures the optimal tax burden on enterprises. The specificity of the agricultural sector requires special approaches to the taxation of business entities in this sector of the economy. Therefore, the problem of forming an effective system of taxation of the activities of entrepreneurial structures in the agrarian sector of the economy, including in order to ensure the appropriate level of food security of the state, is becoming actualized. Such measures consist in creating a favorable tax environment that promotes the development of the agricultural sector, increasing its production potential and increasing its contribution to the country’s economy.