CHANGES IN TAXATION OF AGRO-INDUSTRIAL COMPLEX ENTITIES

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 2016–2018. 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.

Keywords

• agro-industrial complex
• tax
• methodology
• income
• budget
• co-financing
• model
• regime
• vat