Abstract
The article was completed on the topic “Features of taxation in agriculture in the Russian Federation and abroad: comparative analysis.” In the article, the author discloses the features of taxation in agriculture in Russia and in a number of European states. Conducts an analysis of the effectiveness of the current system and offers directions for its improvement. The experience of agricultural taxation in developing countries is examined, conceptual and practical problems related to different tax regimes are analyzed. The main problem in the study countries is the measurement of (actual) agricultural income. Various measures of estimated income were used with varying success. In this article, the issues of legal regulation of agricultural taxation in Russia and abroad, the right to use nature in agricultural activities were investigated, the problems of regulatory support for rational environmental use in agriculture were identified, and the directions for optimizing the legislative regulation of the use of natural resources for agricultural activities were determined.
Highlights
One of the defining features of the state is its ability to increase revenues
This article presents a comparative analysis of special direct tax regimes, their peculiarities in agriculture, an assessment of the effectiveness of special tax regimes by determining their share in the formation of budgets, determining the actual potential for the size of tax bases, and coordinating the level of tax burden on taxpayers according to individual tax forms
In order to stimulate the development of agricultural production and increase its economic efficiency, it is necessary to improve the tax mechanism taking into account the specific characteristics of individual industries
Summary
One of the defining features of the state is its ability to increase revenues. Whether a State is strong or weak, resolute or inferior, will survive or disintegrate depends on its balance. From the point of view of agricultural activities, the role of the state is very important, whether it is the regulation of economic relations or the creation of an institutional framework for the conduct of stakeholders in these activities. As a regulator of various social processes, the state plays an important role in the field of taxation, thereby establishing a market balance between agricultural producers. In an attempt to regulate its tax system most and comprehensively, without impeding market space, the state must at the same time achieve tax, political, economic, social and other goals by taxing agriculture. The scale of the tax burden of agriculture as an economic activity is important for achieving a sustainable level of development of this industry. Agricultural taxation must be approached with full respect for the goals and economic interests of the parties concerned. Agricultural taxation must be approached with full respect for the goals and economic interests of the parties concerned. [2]
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
