ASSESSMENT OF PROFITABILITY AND TAX BURDEN OF AGRICULTURAL ENTERPRISES AS PART OF AGRICULTURAL HOLDINGS

Abstract

The purpose of the study was to identify the differentiation of profitability and tax burden of legally independent agricultural organizations and organizations within agricultural holdings, as well as to determine the influence of a number of factors on the change in profitability and the level of tax burden. The article analyzes the dynamics of profitability and tax payments of agricultural organizations of the Altai Territory. During the research, data on the amount of taxes, fees and insurance payments paid by agricultural enterprises of the Altai Territory, depending on their membership in agricultural holdings, were summarized, and an assessment of the tax burden of these enterprises was given. It is established that the tax burden of agricultural organizations that are part of agricultural holdings is higher than the tax burden of legally autonomous organizations, which is primarily due to the specialization of economic entities. The profitability of agricultural enterprises’ production was also determined by the structure of their marketable products. It is noted that the revenue and the amount of taxes and fees to varying degrees have an impact on the tax burden of organizations that are part of agricultural holdings and legally autonomous enterprises.