Problems of applying heavy agricultural tax in Russia

Issue № 11, 2025, article № 3, pages 20-29

Section: Economic mechanism of managing

Language: Russian

Original language title: ПРОБЛЕМЫ ПРИМЕНЕНИЯ ЕДИНОГО СЕЛЬСКОХОЗЯЙСТВЕННОГО НАЛОГА В РОССИИ

Keywords: AGRO-INDUSTRIAL COMPLEX, AGRICULTURE, TAXATION, AGRICULTURAL CONSUMER COOPERATION, SINGLE AGRICULTURAL TAX

Abstract: The single agricultural tax, as the main instrument of tax incentives for the development of agriculture in the Russian Federation, undoubtedly provides significant preferences to facilitate the core business of agricultural producers both in terms of reducing the tax burden and in terms of simplifying accounting and reporting. The article presents a study of the advantages and disadvantages of using a special tax regime in the form of the Single Agricultural Tax by agricultural producers. The trends in the use of this tax regime by agricultural producers are analyzed. Problem areas leading to demotivation and restrictions on the use of the single agricultural tax are revealed. Particular attention is paid to the study of restrictions on deep processing of products when applying the tax regime under consideration, as well as issues of restrictions on accounting for expenses on certain types of innovative activities, which hinders the competitiveness of small agricultural producers and the development of the innovative nature of agriculture. The recommendations developed within the framework of the article are aimed at increasing the sustainability of agricultural producers and, above all, its small forms, by modifying the conditions for paying the single agricultural tax. The necessity of including income from deep processing of agricultural raw materials in the amount of income received as a result of agricultural activities subject to the conditions reflected in the article is substantiated. In addition, it is proposed to change the conditions for the transition from the use of this special tax regime to other taxation systems, to include in the list of expenses absorbed when calculating the taxable base of the single agricultural tax some types of expenses on innovative activities.

Authors: CHekmarev Oleg Petrovich, Miroshnichenko IUliia Sergeevna, Lukichev Pavel Mikhailovich, Konev Pavel Andreevich