Международный научный журнал «Аграрное образование и наука»

При содействии Университета науки и техники штата Айова

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ISSN 2309-7671

Key title:
Agrarnoe obrazovanie i nauka

Abbreviated key title:
Agrar. obraz. nauka

Single agricultural tax as a way of supporting agricultural organizations

Efremovskih V. V., starshiy prepodavatel Rossiyskogo gosudarstvennogo professionalno-pedagogicheskogo universiteta (Ekaterinburg, ul. Mashinostroiteley, 11) Retsenzent: Mokronosov A. G., doktor ekonomicheskih nauk, professor

The efficiency of agricultural production depends not only on the efforts of producers, but also determined by climatic conditions, which are impossible to predict. In this regard, there is the need for state support of agricultural manufacturers, which is implemented with the help of tax levers. One of the measures to support agricultural producers should be considered established by the Tax code of the Russian Federation special taxation regime applicable to such entities. Government action to improve the system accounts have a positive impact on the development of agriculture, growing the revenues from this tax in the budget. This demonstrates the increased social and fiscal functions of the tax, as well as its compliance with the basic principles of taxation in the first place, the tax principle of social justice.ы


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