Peculiarities and Prospects of the Application of the Unified Agricultural Tax

Abstract

AbstractThe relevance of the research topic is determined by the need to choose an effective taxation system by agricultural producers, which would contribute to improving their financial results and performance. The paper aims to identify the features and prospects of applying the unified agricultural tax (UAT) by business entities in Russia. The authors use abstract-logical, economic-statistical, monographic, calculation, and constructive research methods. Moreover, the authors use the results of their theoretical and practical research. The paper summarizes the main positive and negative sides of using the UAT by agricultural producers, which should be the basis for developing and improving the taxation system for economic entities in the agricultural sector. The analysis for 2015–2019 revealed that the UAT remains sufficiently demanded by agricultural producers and its share in the structure of payments under special tax regimes was 66.3% in 2019. In terms of federal districts, the largest share of tax payments is registered in the Far Eastern (28.3%), Southern (22.0%), and Northwestern Federal Districts (21.1%). The proposed grouping of federal districts by the share of UAT payers in their total number allowed the authors to evaluate the impact of the UAT on the efficiency of economic entities. In the Volga and Southern Federal Districts, where 22 and 27.4% of all UAT payers are concentrated, the tax burden averages 5.2%.KeywordsRussian FederationUnified agricultural taxTax burdenEfficiencyJEL codesE62H25