Adaptation of special tax regimes to the conditions of activity of agrarian entrepreneurship entities

Issue № 4, 2019, article № 6, pages 44-50

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

Language: Russian

Original language title: АДАПТАЦИЯ СПЕЦИАЛЬНЫХ НАЛОГОВЫХ РЕЖИМОВ К УСЛОВИЯМ ДЕЯТЕЛЬНОСТИ СУБЪЕКТОВ АГРАРНОГО ПРЕДПРИНИМАТЕЛЬСТВА

Keywords: SPECIAL TAX REGIMES, BUSINESS OPERATORS, AGRICULTURAL PRODUCERS, TAX PRIVILEGES AND PREFERENCES, SINGLE AGRICULTURAL TAX, VAT

Abstract: During the period of the special tax regimes, there was a significant transformation of tax privileges, conditions and scope of their application. Tax preferences that are applied with a single agricultural tax (SAT) have become equal to the general regime envisaged for agricultural producers. Agricultural producers (AP) must compare actual indicators with the criteria established for a specific tax regime and determine the appropriateness of its application when they choose a tax system. Special tax regimes (STR) with some exceptions, targeted for use by small and medium-sized businesses. In agriculture, particularly in agriculture, priority development has two regimes: General for the AP and special - SAT. In connection with the expansion of the coverage of SAT and the introduction of VAT increases influence of tax factor on the financial results of economic units.

Authors: Rodionova Olga Anatolevna, Kopytina Oksana Tarasovna, Evsiukova Tamara Gennadievna