Authors:
T. V. ZYRYANOVA, doctor of economic sciences, professor,
A. O. ZAGURSKI, graduate student,
K. A. KOSTOCHKO, assistant vice-rector for organizational and general affairs,
Ural State Agrarian University (42 K. Libknekhta str., Ekaterinburg, 620075).
Abstract. Peasant (farm) farms (hereinafter referred to as the Farmers’ Farm) are an important link in agricultural production. The high level of tax literacy among the heads of peasant farms is the key to sustainable development of the country’s agricultural areas. In this article, the authors present a modern assessment of problems in the development of tax literacy among the heads of peasant farms. The subjective and objective factors that influence the specificity of the formation of tax literacy in the conditions of Russia are indicated. The author’s view on this problem is presented and the ways of its solution at the state and civil level are suggested. The authors noted that the increase in tax literacy among the heads of the KFH must go through the education of the tax culture of the working population of rural areas. The views of scientists - economists, including the opinions of foreign authors studying this topic are presented. The main trends and trends in the tax administration of peasant farms were analyzed, which have a significant impact on the level of tax literacy of managers in rural areas. An assessment of the current state of tax legislation in relation to the peasant farm and the possibility of its compliance. The analysis of the current concept of the development of financial literacy in Russia and the analysis of foreign experience of a similar policy of increasing the tax literacy in the example of the United States are presented. At the end of the article, the authors conclude that the role of the tax literacy of the heads of the peasant farm in the sustainable development of the agricultural sector of the economy is important.
Keywords: tax literacy, tax culture, financial literacy, heads of peasant (farm) households, peasant (farm) economy.
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