TAX REGULATION OF AGRICULTURAL ACTIVITIES

Issue № 2, 2026, article № 20, pages 201-207

Section:

Language: Russian

Original language title: НАЛОГОВОЕ РЕГУЛИРОВАНИЕ СЕЛЬСКОХОЗЯЙСТВЕННОЙ ДЕЯТЕЛЬНОСТИ

Keywords: AGRICULTURE, TAX REGULATION, UNIFIED AGRICULTURAL TAX, CORPORATE INCOME TAX, TAX REVENUES, BUDGET SYSTEM, PREFERENTIAL TAXATION, DIFFERENTIATION, REGIONAL SPECIFICS, DIGITALIZATION

Abstract: Tax regulation of agriculture is a complex mechanism aimed at supporting the industry in view of its specificities and socio-economic importance. The article examines existing taxation systems applied in agricultural production, with a focus on the unified agricultural tax and the general taxation system. Based on the analysis of modern research, contradictions in current approaches are identified, related to the differentiation of tax burden, the impact of preferential regimes on budget revenues, and the adaptation of economic entities to changing economic conditions. Special attention is paid to the dynamics of corporate income tax revenues from agricultural organizations, which demonstrates regional unevenness and dependence on industry specialization. The study used methods of comparative analysis of regulatory framework, statistical data processing, and synthesis of theoretical and empirical materials. The results suggest that the current tax regulation system requires adjustment in terms of strengthening the stimulating function of taxes, taking into account regional characteristics, and improving the efficiency of control over transfer pricing. The proposed improvement directions include the development of adaptive taxation mechanisms that consider financial results, as well as the integration of digital tools into tax administration processes. Implementation of the proposed measures could balance the interests of the state and agricultural producers, ensuring sustainable development of the agricultural sector.

Authors: Kornilova Ksenia Alekseevna, Trubetskaya Olga Veniaminovna