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 № 06 (185) 2019


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

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


The question of the state system of taxation for agricultural producers

The Agricultural sector of the economy, given its strategic importance for ensuring food security of the state and its features in the conduct of production activities, enjoys a special position in the structure of state regulation of the economy. An integral part of the structure of this regulation is the exclusive right granted to agricultural producers to apply a special tax regime – the single agricultural tax. This form of tax regulation of the agricultural economy has gained considerable popularity among agricultural producers. But the long-term practice of application of this special tax regime has shown a number of negative aspects, which are particularly evident against the background of the possibility of applying the General tax regime. In this article the authors present a comparative analysis of the application of agricultural producers of the two tax regimes. The features, General and distinctive features in direct and indirect taxation, taxation of fixed assets, the right to apply benefits are analyzed. In addition, the authors present an analysis of the administrative burden of agricultural production in the application of a particular tax regime. According to the results of the study, the authors present a conclusion about the appropriateness of the application of a particular tax regime for different subjects of agricultural production, depending on a number of conditions of their activities. The problems of application of the unified agricultural tax within the framework of the state tax regulation process are identified, and the necessity of changing approaches in the system of the unified agricultural tax is indicated.


single agricultural tax, General tax system, agricultural producer, value added tax, income tax


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