Improving the system of tax regulation of the agro-industrial complex of Russia in the context of integration into the EAEU

Issue № 12, 2022, article № 3, pages 31-40

Section: Agricultural policy and state regulation of the agro-industrial complex

Language: Russian

Original language title: СОВЕРШЕНСТВОВАНИЕ СИСТЕМЫ НАЛОГОВОГО РЕГУЛИРОВАНИЯ АПК РОССИИ В УСЛОВИЯХ ИНТЕГРАЦИИ В ЕАЭС

Keywords: TAX REGULATION SYSTEM, AGRO-INDUSTRIAL COMPLEX, REPRODUCTION, REFORM OF THE TAX SYSTEM, FAVORABLE TAX CONDITIONS, ADMINISTRATIVE BARRIERS, EAEU MEMBER STATES, TAX BURDEN

Abstract: The article considers the comprehensive balanced approach to the tax regulation system to synchronize the actions of three key areas in the agro-industrial complex: reforming the tax system; creating favorable tax conditions for newly created organizational forms for the development of innovative activities; reducing administrative barriers for taxpayers. The author identifies the role of direct and indirect taxes at the stages of the reproductive process, determines the need for their control in the formation of the object of taxation at all stages: production, distribution and exchange. The author emphasizes that the formation, calculation and accrual of taxes is carried out at the stages of production and distribution, and payment is at the stage of exchange. Therefore, it is very important to analyze the tax burden not only on revenue, but also on cost and profit. The article explores the system of tax regulation, which allowed to establish the positive impact on the production of agri-food products, improving the investment climate in the agro-industrial complex and identify problems in tax policy. The analysis of the tax systems of the agro-industrial sector in Russia and in the member states of the EAEU showed that their harmonization and integration into the common integrated taxation system of these countries continues at the present time. The comparison of the tax burden, the analysis of the indices of production and the index of investments in fixed assets in the agro-industrial complex of Russia showed the imbalance of tax regulation measures. The author emphasizes that it is necessary to observe complexity, fairness, equality and balance in taxation, which can be partially facilitated by the introduction in all regions of the digital platform connected by information channels and databases with tax, customs authorities, banks and taxpayers.

Authors: Zaruk Natalia Fedorovna