Assessment of tax measures to implement Russia's agrarian policy

Issue № 6, 2025, article № 5, pages 56-64

Section: Economic mechanism of managing

Language: Russian

Original language title: ОЦЕНКА НАЛОГОВЫХ МЕР РЕАЛИЗАЦИИ АГРАРНОЙ ПОЛИТИКИ РОССИИ

Keywords: TAXATION, TAX BURDEN, TAX BENEFITS, TAX POLICY, AGRICULTURAL SECTOR

Abstract: This article presents the results of a study that includes an analysis of the specifics of the Russian tax policy in the agricultural sector. The purpose of the article is to assess the implementation of tax methods and tools to stimulate the Russian agricultural sector. The main tax and economic parameters of the agricultural sector, the tax burden on the agricultural sector, the tax structure and the significance of the special tax regime for the agricultural sector were assessed in the study on the basis of formal and logical methods, analysis of series of dynamics, variational series and other analysis methods. The results of the study showed that the specifics of tax policy in the agricultural sector determine the level of tax burden on the industry (3.8%) below the national average (12.0%), but higher than in certain sectors of the Russian economy. During the period under review, 2017-2023, an increase in the tax burden on the agricultural sector was revealed (8.6%). At the same time, the increase in the tax burden on agriculture is comparable to the increase in the burden on manufacturing (8.5%) and is minimal compared to growth in other sectors of the economy as part of an increasing trend in the total tax burden in Russia. The main disadvantages of applying a special tax regime to a single agricultural tax were identified: the absence of a tax-free tax accrual limit, even a minimum income is taxed; significant restrictions on the types of activities for the transition to this tax regime; dual criterion for switching to this tax regime. Based on the assessment of the parameters of the tax system, a decrease in the attractiveness of the agricultural industry for small businesses was revealed. Against the background of positive dynamics in the turnover of agricultural enterprises, a reduction in their number, there is an enlargement of agricultural enterprises and an increase in monopoly trends in the sector. Based on the results obtained, the study proposed key mechanisms and directions for improving taxation of the agricultural sector.

Authors: Gafarova Leisan Akhmatovna