Authors: T. V. ZYRYANOVA, doctor of economic sciences, professor, A. O. ZAGURSKIY, postgraduate student, Ural State Agrarian University (42 K. Liebknekhta Str., 620075, Ekaterinburg; e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it., This email address is being protected from spambots. You need JavaScript enabled to view it.)
Keywords: single agricultural tax, General tax system, agricultural producer, value added tax, income tax.
Abstract: 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.
