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.
The Journal is included in the Russian Science Citation Index.
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 № 10 (177) 2018


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

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

Косточко К. А. помощник проректора по организационным и общим вопросам Уральский государственный аграрный университет



Peasant (farm) farms (hereinafter referred to as theFarmers' Farm) are an important link in agricultural production. The high levelof tax literacy among the heads of peasant farms is the key to sustainabledevelopment of the country's agricultural areas. In this article, the authorspresent a modern assessment of problems in the development of tax literacyamong the heads of peasant farms. The subjective and objective factors thatinfluence the specificity of the formation of tax literacy in the conditions ofRussia are indicated. The author's view on this problem is presented and theways of its solution at the state and civil level are suggested. The authorsnoted that the increase in tax literacy among the heads of the KFH must gothrough the education of the tax culture of the working population of ruralareas. The views of scientists - economists, including the opinions of foreignauthors studying this topic are presented. The main trends and trends in thetax administration of peasant farms were analyzed, which have a significantimpact on the level of tax literacy of managers in rural areas. An assessmentof the current state of tax legislation in relation to the peasant farm and thepossibility of its compliance. The analysis of the current concept of thedevelopment of financial literacy in Russia and the analysis of foreignexperience of a similar policy of increasing the tax literacy in the example ofthe United States are presented. At the end of the article, the authorsconclude that the role of the tax literacy of the heads of the peasant farm inthe sustainable development of the agricultural sector of the economy isimportant.


tax literacy, tax culture, financial literacy, heads of peasant (farm) households, peasant (farm) economy.


1. Muravleva T. V. From tax literacy to tax culture // Bulletin of the Saratov State Social and Economic University. 2017. No. 2 (66) P.70-71.

2. Konovalov A. A. The essence of the shadow economy of Russia in modern conditions // Rostov scientific journal. [Электронный ресурс] URL :

3. Samsonova I. A. Smolyaninova E. N. Prosalov V. S. Tax literacy of the population as a way of protecting the financial interests of citizens. Territory of new opportunities // Bulletin of Vladivostok University of Economics and Service. 2010. No. 5 (9). P. 82-88.

4. Tkachenko N. V. Statistical analysis of federal legislation // Conduct of the Guarantor. 2017. No. 5. P. 8-9.

5. Tkachenko N. V. Statistical analysis of federal legislation. Research Center for Strategic Research. Moscow. 2017. P.56-57.

6. Muravleva T. V. Increase of tax literacy as a basis for successful development of societies // VEDA A TECHNOLOGIE: KROK DO BUD0UCN0STI-2014: Sat. tr. on the basis of scientific-practical. Conf. Prague. 2014.

7. Zelentsova A. V., Bliskavka E. A., Demidov D. N. Increase of financial literacy of the population: international experience and Russian practice. М . Knorus. 2012.

8. Order of the Government of the Russian Federation of September 25, 2017 No. 2039-r "On Approving the Strategy for Improving Financial Literacy in the Russian Federation for 2017-2023." ATP Consultant Plus.

9. Kasimov D. O. Institutive bases of formation and development of tax culture: dis… cand. of econ. sc. : 08.00.10: ut. 13.06.12. M. 2012. P. 168.

10. Avdeeva V. A. Increase of tax literacy and culture of participants of tax offenses // Interactive science. No.14. P. 136-140.

11. Tsvetkov I. V. Partnership in the tax sphere: myth or reality // Taxes and taxation. 2010. No. 4. P. 33-40.

Download article as PDF:

13.pdf (383 KB)

Our database contains 2917 authors

We have published 2740 articles in 133 issues.