Integration strategy for the development of tax mechanisms in the process of state regulation of agriculture

Abstract

This article presents the author’s view on the integration strategy for the development of tax mechanisms in agriculture. The importance and necessity of developing such a tax mechanism are updated, and arguments in favor of such a development strategy are presented. The authors proposed a new scientific term that characterizes the process of harmonization of tax regulation mechanisms in related sectors of the economy. The ways and directions of such harmonization within the agricultural and agro-industrial sector of the Russian economy as a whole are proposed. The analysis of the current state of the tax environment for Russian agricultural producers has been carried out, and the main factors for strengthening and reducing the growth rate of the agricultural sector have been identified. Based on the results of the study, the author gives an opinion on the current state of the tax environment in relation to agriculture.