Analytical Review Of Current Trends In Agriculture In Russia Under Bilateral Sanctions

Abstract

The paper considers modern problems, trends and prospects of agriculture in Russia. Through methods of economics and statistics analysis, methods of analysis and synthesis of economic information the paper addresses and analyzes problems of agriculture. The study considers current trends of agricultural development under conditions of economic crisis in the country following the results of 2017 and reveals significant changes in the industry. According to statistics it was defined that the actual volumes of livestock and crop production have increased. The results of the study, analysis and assessment of theoretical and legal base of agricultural taxation, analysis of current tax burdens of agro-industrial complex made it possible to define the need to improve the operating taxation procedure for the industry. The paper makes the conclusion that the existing system of privileges and preferences for agricultural producers does not fully foster and motivate the production in this industry. It is defined that the establishment of the tax impact center is caused by the need for the system approach to stimulate agriculture and ensure fair and efficient tax burden at the industry-specific level, increase of the rational use of land resources, optimization of tax burden. The results of the study make it possible to conclude that timely and relevant analysis of efficiency of the state support of agricultural producers is necessary for mutual coordination and satisfaction of the needs of the state budget and agricultural producers. The creation of a competitive branch of agriculture will guarantee food security in the country.