Unified Agricultural Tax - Unique Form of Tax Regulation of Agricultural and Food Supply Chain Manufacturers Activities

Abstract

In the economic system of any state, the level of development of agriculture plays an important role. In view of the fact that a huge part our country’s territory is occupied by agricultural lands, this topic is quite relevant for Russia. The article examines the issues of food supply chain and agricultural producer’s state regulation. In more detail in the article, the application of the Russian tax system for food supply chain and agricultural commodity producers is considered. The peculiarities of applying a food supply chain and single agricultural tax, determining the tax base and the structure of calculating this tax are also considered. The article gives attention and analyzed the place of the single agricultural tax in the revenues of the consolidated budget of the Russian Federation for several years. The author outlines the advantages and disadvantages of applying a single agricultural tax in Russia. The authors concluded that it is necessary to improve the single agricultural and food supply chain tax, which will help increase the application of the tax by agricultural commodity producers.