Filter Year: Topics: Author:
Home / Archive / 2020 - 2 (38) release Date 19.05.2020 / CHANGES IN TAXATION OF AGRO-INDUSTRIAL COMPLEX ENTITIES

Archive

Author: Klukovitch Sinaida A. Mambetova A. A Klyukovich S. V.

CHANGES IN TAXATION OF AGRO-INDUSTRIAL COMPLEX ENTITIES

Topics: 08.00.05 Economics and Management of National Economy

Abstract:

Purpose: to study the dynamics of methodological approaches in agricultural producers taxation.
Materials and methods: studies devoted to this problem were carried out in Rostov region using statistical data for a number of other territories (in the Russian Federation as a whole and the Southern Federal District) for 20162018. The object of the research is the enterprises and organizations of the agro-industrial complex of Rostov region, applying a single agricultural tax in the system of special tax regimes, which replaced the general taxation system.
Results: as a result of studies, it was found that a change in taxation of agribusiness entities will increase their tax burden, strengthen the press in budgetary allocations by introducing a new tax instrument the value added tax (VAT), from which they were previously exempted. Comparing the tax revenues growth rate in the Russian Federation and the Southern Federal District, it is necessary to note the general regularities of decreasing all their types, while the biggest decline rate is noted for taxes related to special tax regimes, as well as for federal tax levies.
Conclusions. The transition of taxpayers from the general taxation system to special tax regimes has both advantages and disadvantages for them. The main advantage of the transition of taxpayers to special taxation regimes is the decrease of tax burden for them. The introduction of VAT as an input tax, although it will increase the debt obligations of agricultural producers, will significantly improve the production results of agro-industrial enterprises and organizations by expanding contacts with other organizations, since it will allow the latter, on the contrary, to reduce the tax burden by the amount of VAT paid by agricultural entities now.
Key words: agro-industrial complex; tax; methodology; income; budget; co-financing; model; regime; VAT.

DOI: 10.31774/2222-1816-2020-2-244-257



References

1 Klyukovich Z.A., Dodokhyan T.M., 2017. [Unified agricultural tax as a source of revenue for local budgets]. Nauchnyi Zhurnal Rossiiskogo NII Problem Melioratsii [Scientific Journal of Russian Scientific Research Institute of Land Improvement Problems], no. 1(25), pp. 217-230, available: http:www.rosniipm-sm.ru/dl_files/udb_files/udb13-rec473-field6.pdf. (In Russian).

2 Butko G.P., Sharapova V.M., Maslakov V.V., Malyutina L.V., 2019. Ustoychivoe razvitie APK kak faktor ekonomicheskogo rosta [Sustainable development of agro-industrial complex as a factor of economic growth]. Agrarnyy vestnik Urala [Agrarian Bulletin of the Urals], no. 9(188), pp. 75-80. (In Russian).

3 O vnesenii izmeneniy i dopolneniy v chast' vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii i nekotorye drugie akty zakonodatel'stva Rossiyskoy Federatsii [On Amendments and Additions to Part Two of the Tax Code of the Russian Federation and Some Other Legislative Acts of the Russian Federation]. Federal Law of December 31, 2002, no. 187-FZ, available: https:rulaws.ru/laws/Federalnyy-zakon-ot-31.12.2002-N-187-FZ/ [accessed 2020]. (In Russian).

4 Byudzhetnyy kodeks Rossiyskoy Federatsii [Budget Code of the Russian Federation]. Federal Law of August 31, 1998, no. 145-FZ: as of December 27, 2019, available: http:www.consultant.ru/document/cons_doc_LAW_19702/92e43388f2030929ae40ed66267229e244ecbbd9/ [accessed 2020]. (In Russian).

5 Gashenko I.V., Zima Yu.S., Orobinskaya I.V., 2019. Razvitie nalogooblozheniya dokhodov sel'skokhozyaystvennykh tovaroproizvoditeley v kontekste nalogovykh reform RF [Development of taxation of income of agricultural producers in the context of tax reforms of the Russian Federation]. Uchet i statistika [Accounting and Statistics], no. 2(54), pp. 44-53. (In Russian).

6 Tsapulina F.Kh., Kazakova N.Yu., Gerasimova I.N., 2016. O problemakh nalogovoy politiki agropromyshlennogo kompleksa Rossii [On the problems of tax policy of the agro-industrial complex of Russia]. Fundamental'nye issledovaniya [Basic Research], vol. 3, no. 11, pp. 662-667. (In Russian).

7 O vnesenii izmeneniy v chasti pervuyu i vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii i otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii [On Amendments to Parts One and Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation]. Federal Law of November 27, 2017, no. 335-FZ, available: http:www.consultant.ru/document/cons_doc_LAW_283495/ [accessed 2020]. (In Russian).

8 Grudneva A.A., Babanskaya A.S., 2019. Aktual'nye izmeneniya dlya platel'shchikov YESKHN [The current changes for payers of the unified agricultural TAX]. Gumanitarnye, sotsial'no-ekonomicheskie i obshchestvennye nauki [Humanitarian, Socio-Economic and Social Sciences], no. 5, 6 p., available: https:online-science.ru/m/products/economi_sciense/gid5174/pg0/. (In Russian).

9 Nalogovyy kodeks Rossiyskoy Federatsii [Tax Code of the Russian Federation]. Federal Law of July 31, 1998, no. 146-FZ, available: http:www.consultant.ru/do-cument/cons_doc_LAW_19671/ [accessed 2020]. (In Russian).

10 Zyryanova T.V., Zagursky A.O., 2019. Organizatsiya sistemy vnutrennego kontrolya v ramkakh regulirovaniya deyatel'nosti predpriyatiy APK [Organization of the internal control system in the framework of regulation of the activities of agricultural enterprises]. Diskussiya [Discussion], no. 2(93), pp. 6-17. (In Russian).

11 Grigoreva K.S., Grinkevich A.M., 2019. Otsenka effektivnosti nalogovoy sistemy Rossiyskoy Federatsii [Evaluation of the Effectiveness of the Tax System of the Russian Federation]. Tomsk, Tomsk State University Publ., 320 p. (In Russian).

12 Orobinskaya I.V., 2015. Tendentsii nalogovogo regulirovaniya i ikh vliyanie na ekonomiku agropromyshlennogo kompleksa Rossii [Trends in tax regulation and their impact on the economy of the agro-industrial complex of Russia]. Nalogi i nalogooblozhenie [Taxes and Taxation], no. 2, pp. 120-133. (In Russian).

13 Otchet po forme 5-YENVD [Report on form no. 5-UTII as of 01.01.2017], available: https:www.nalog.ru/rn61/related_activities/statistics_and_analytics/forms/6775620/ [accessed 2020]. (In Russian).

14 Aguzarova F.S., 2018. Rol' regional'nykh i mestnykh nalogov v formirovanii do-khodov konsolidirovannykh byudzhetov sub"ektov Rossii [The role of regional and local taxes in the formation of income of the consolidated budgets of Russian regions]. Regional'naya ekonomika: teoriya i praktika [Regional Economics: Theory and Practice], vol. 16, no. 2, pp. 323-334, DOI: https:doi.org/10.24891/re.16.2.323. (In Russian).


PDF (727Kb)

ZIP (61Kb)