Agrarian
Bulletin
of the Urals

Russian Journal of Agricultural Research

The publication is registered by the Ministry of the Russian Federation
for Affairs of the Press, Television and Radio Broadcasting and Mass Communication Media.
Registration certificate: PI number 77-12831 on May 31, 2002
Subscription index in catalog «Russian Press» - 16356
ISSN 1997 - 4868 (Print)

The Journal is included in the list of the leading peer-reviewed scientific journals and publications, which should be published by the main results of theses for the degree of doctor and Ph.D.
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Journal is included in the list of VAK (from 25.09.2017), No. 291

ISSN 2307-0005 (Online)
Key title: Agrarnyj vestnik Urala (Online)
Abbreviated key title: Agrar. vestn. Urala (Online)

Аграрный вестник Урала № 06 (173) 2018

Экономика

Зырянова Т. В. доктор экономических наук, профессор Уральский государственный аграрный университет

Загурский А. О. аспирант, заместитель главного бухгалтера ООО «ЛИОН» Уральский государственный аграрный университет

УДК:338.43.02

TAX POLICY AS A TOOL STATE SUPPORT OF AGRICULTURE

Agriculture is thebasis of food security of the state, so it takes a priority place among theindustries that receive state support. In Russia, among the measures of statesupport for agriculture, an important place is occupied by the policy of taxfavoring, which is expressed in a stimulating nature and is aimed at expandingproduction activities, investment, stimulating demand, developing competition,maintaining relations between entities. Among the instruments of tax regulationare tax benefits and the possibility of applying a special tax regime in theform of a single agricultural tax. The tax policy on agriculture is implementedat the Federal, regional and local levels, with the Federal centre'scapabilities being greater and more extensive. Among the taxes, which occupy asignificant share in the total tax burden of the enterprise, is VAT andinsurance premiums. The issue of granting the right to UAT payers tovoluntarily pay VAT is relevant. The termination of the reduced insurancepremium rates in 2015 led to an increase in the tax burden on the agriculturalproducer. Clustering is important in the maintenance and development of theagricultural sector. Tax incentives should be aimed at promoting integrationprocesses and the formation of independent clusters in the regions. Clusteringof the industry will help to remove agricultural producers from the shadows andstrengthen their market position. The fear of agricultural producers joiningthe cluster formations is associated with the inevitable growth of attentionfrom the tax authorities, and, accordingly, with the increase in the taxburden. Thus, the modern tax system is a barrier to the clustering process inthe agricultural sector.


Keywords:

: state regulation of the economy, state support, tax policy, single agricultural tax, value added tax, insurance contributions, cluster.


References:

1. Vernigor N. F. State support of agriculture is an integral part of state regulation // Bulletin of Altai state agrarian university. 2015. № 2. P. 143–147.

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3. About State program of development of agriculture and regulation of the markets of agricultural products, raw materials and food for 2013-2020 : decree of Government of the Russian Federation of July 14, 2012 No. 717 // LRS «Garant».

4. Turgel I. D., Trofimova O. M. Implementation of policies to support clusters in an old industrial region on the example of Sverdlovsk region // Central Russian messenger of social Sciences. 2012. No. 4 (1). P. 158–193.

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6. About the state support of the legal entities and physical persons performing production of agricultural products, primary and (or) subsequent (industrial) processing of agricultural products and (or) purchase of agricultural products, food forest resources in Sverdlovsk region : Law of Sverdlovsk region of February 4, 2008 No. 7-OZ // LRS «Garant».

7. About establishment in the territory of Sverdlovsk region of the property tax of the organizations : Law of Sverdlovsk region of November 27, 2003 No. 35-OZ // LRS «Garant».

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10. Tyurina Yu. G., Trojan M. A. Clusters in taxation: barriers and incentives // Economics: yesterday, today, tomorrow. 2016. No. 3. P. 251–259.


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