Tax policy directions for improving the taxation of agricultural producers
https://doi.org/10.35854/1998-1627-2022-7-708-712
Abstract
Aim. The presented study aims to propose major directions for improving the taxation of the agro-industrial complex in the context of new sanctions.
Tasks. The authors consider the changes and peculiarities of tax policy in relation to the practice of applying the unified agricultural tax; analyze the pros and cons of value added tax (VAT) use by agricultural producers; propose ways to improve tax regulation of agricultural producers.
Methods. This study uses general scientific methods of cognition to analyze key changes in the procedure for paying the unified agricultural tax (UAT).
Results. According to the major goals and objectives of state tax policy in the development of the agricultural sector, it is necessary to improve the system of taxation of agricultural producers. This will create favorable economic conditions for the development of the industry.
Conclusions. For the sustainable and efficient development of the agricultural sector, it is necessary to improve the instruments of state tax regulation that help ensure high economic results and increase the investment attractiveness of the industry in the context of risks and uncertainty under sanctions and restrictions.
About the Authors
E. S. Tishchenko
Kuban State Technological University
Russian Federation
Russian Federation
Evgeniya S. Tishchenko, Ph.D. in Economics, Associate Professor, Associate
Professor of the Department
Department of Business Analytics
350072
2 Moskovskaya str.
Krasnodar
Yu. A. Kleymenova
Kuban State Technological University
Russian Federation
Russian Federation
Yuliya A. Kleymenova, PhD in Economics, Associate Professor
Department of Business Analytics
350072
2 Moskovskaya str.
Krasnodar
References
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Review
For citations:
Tishchenko E.S., Kleymenova Yu.A. Tax policy directions for improving the taxation of agricultural producers. Economics and Management. 2022;28(7):708-712. (In Russ.) https://doi.org/10.35854/1998-1627-2022-7-708-712
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