Аграрный вестник Урала № 06 (173) 2018Экономика
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.
: state regulation of the economy, state support, tax policy, single agricultural tax, value added tax, insurance contributions, cluster.
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