ANALYSIS OF THE SPECIFICS OF THE WORK OF AGRICULTURAL ORGANIZATIONS WITHIN THE FRAMEWORK OF THE SINGLE AGRICULTURAL TAX

Issue № 2, 2025, article № 14, pages 136-142

Section:

Language: Russian

Original language title: АНАЛИЗ СПЕЦИФИКИ РАБОТЫ АГРЫРНЫХ ОРГАНИЗАЦИЙ В РАМКАХ ЕДИНОГО СЕЛЬСКОХОЗЯЙСТВЕННОГО НАЛОГА

Keywords: SINGLE AGRICULTURAL TAX, TAX POLICY, TAX SYSTEM OF RUSSIA, FEATURES OF TAXATION OF AGRICULTURE, AGRICULTURE

Abstract: In modern conditions of the economic component of the life of any state, the effectiveness of the development of the tax system is a fundamental point of development. The urgency of improving and modernizing the country's tax policy is due to a number of important economic factors. One of these key values for Russia is the sphere of agriculture. Namely, the importance of increasing the state budget due to tax revenues from the most important sectors of the economy, such as the oil and gas industry, agriculture, mechanical engineering, light industry, and so on. The article discusses the issues of forming the most optimal tax system for the sustainable and systematic development of the agricultural sector in Russia. This paper will cover such issues as the specifics of taxation of agricultural enterprises (small and large enterprises in the industry) and an important aspect of optimizing tax policy for the near future. It is the positive dynamics in these matters that will make it possible to improve most of the economically significant indicators of the country. Of course, the primary task of any agricultural enterprise is to choose the most optimal and adaptive tax system to ensure high profitability. A well-chosen development vector makes it possible to identify an effective economic policy of an agricultural enterprise at the initial stages. This paper analyzes the existing tax regimes that are successfully used by most Russian agricultural enterprises at the present stage. Of course, the key taxation regime in our country is the Unified Agricultural Tax (hereinafter referred to as the UAT). A brief description of the above tax will be given, and the historical background for the creation and operation of this tax will be considered. The specifics of the work and the specifics of the use of the UAT are considered in detail. In addition, the key requirements for the application of this regime by agricultural producers and the main positive aspects for the agricultural sector when choosing an UAT are analyzed. A detailed description of the main elements of the tax is being compiled. The prospects for the development of taxation in the agricultural sector for the near future are assessed, taking into account the specifics of changes in legislation and the specifics of the political situation in the country.

Authors: Salkina Alfiya Rinatovna