Individual Entrepreneurial Activity in the Agricultural Sector of the Russian Economy: Legal Regime of Taxation, Development Trends

Abstract

AbstractThe relevance of the research topic is due to the fact that the development of agriculture determines the level of food security of the state, the quality of life of citizens, as well as the quantitative and qualitative characteristics of public finances. Numerous individual and collective entities are employed in the agricultural sector of the economy. Their income is subject to taxation. Today, the taxation regime is the most important factor that determines the development trends in the production and processing of agricultural products. The purpose of this study is to highlight the features of the legal and individual regulation of the unified agricultural tax paid by individual entrepreneurs and peasant (farm) enterprises, to identify trends in the development of individual entrepreneurial activity in the agricultural sector of the Russian economy. The methodological basis of the study was the concept of scientifically based integrative legal understanding. It has been established that the legal regulation of the unified agricultural tax is expressed in the impact of the developed principles and norms of international and national law on the relevant tax legal relations in order to streamline and protect them, individual - in the adoption of acts of individual regulation that specify the tax obligations of taxpayers. Legal and individual regulation of the unified agricultural tax are dialectically interconnected, they cannot exist without each other. Analysis of statistical data indicates that agricultural regions have the necessary potential for economic growth, including through the activation of individual entrepreneurial activity. It is necessary to improve the taxation system for agricultural producers, introduce new digital technologies.KeywordsLawTaxIndividual entrepreneurAgricultureLegal incentivesLegal regulationIndividual regulation