Estimation of the impact of tax policy on the efficiency of agriculture

Issue № 1, 2019, article № 11, pages 79-88

Section: Economics of agribusiness sectors

Language: Russian

Original language title: ОЦЕНКА ВЛИЯНИЯ НАЛОГОВОЙ ПОЛИТИКИ НА ЭФФЕКТИВНОСТЬ СЕЛЬСКОГО ХОЗЯЙСТВА

Keywords: AGRICULTURE, AGRICULTURAL ORGANIZATIONS, PEASANT FARMS, TAX BURDEN, TAX REGIMES IN AGRICULTURE, EFFICIENCY, OPTIMIZATION, FINANCIAL RESULT, TULA REGION

Abstract: The article provides an assessment of the tax burden in the agricultural sector of the economy and its impact on the financial condition of agricultural producers. The taxation systems in agriculture are reviewed and prospects for their further development are given, the effectiveness of each taxation system applicable to agriculture is assessed, the main directions of changes in taxation are affected, and the impact of these changes on agriculture is assessed. The ways of increasing the efficiency of agriculture by optimizing taxation and sound tax policy are outlined.

Authors: Baer Tatiana Aleksandrovna