Authors:
T. V. ZYRYANOVA, doctor of economical sciences, professor,
A. O. ZAGURSKI, postgraduate student of Ural State Agrarian University, deputy chief accountant,
Ural State Agrarian University (42 K. Liebknehta str., 620075, Ekaterinburg),
LLC «LION» (3, 40 Electricians str., 620017, Ekaterinburg).
Abstract. Agriculture is the basis of food security of the state, so it takes a priority place among the industries that receive state support. In Russia, among the measures of state support for agriculture, an important place is occupied by the policy of tax favoring, which is expressed in a stimulating nature and is aimed at expanding production activities, investment, stimulating demand, developing competition, maintaining relations between entities. Among the instruments of tax regulation are tax benefits and the possibility of applying a special tax regime in the form of a single agricultural tax. The tax policy on agriculture is implemented at the Federal, regional and local levels, with the Federal centre's capabilities being greater and more extensive. Among the taxes, which occupy a significant share in the total tax burden of the enterprise, is VAT and insurance premiums. The issue of granting the right to UAT payers to voluntarily pay VAT is relevant. The termination of the reduced insurance premium rates in 2015 led to an increase in the tax burden on the agricultural producer. Clustering is important in the maintenance and development of the agricultural sector. Tax incentives should be aimed at promoting integration processes and the formation of independent clusters in the regions. Clustering of the industry will help to remove agricultural producers from the shadows and strengthen their market position. The fear of agricultural producers joining the cluster formations is associated with the inevitable growth of attention from the tax authorities, and, accordingly, with the increase in the tax burden. Thus, the modern tax system is a barrier to the clustering process in the agricultural sector.
Keywords: state regulation of the economy, state support, tax policy, single agricultural tax, value added tax, insurance contributions, cluster.
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