Assessment of the impact of tax policy on the efficiency of development of peasant farms

Abstract

In the study under consideration, the author identified the problems and trends in the development of peasant farms in the Tula region, assessed the effectiveness of their functioning, taking into account their financial and economic situation, analyzed the tax burden in peasant farms, outlined the main directions of increasing their efficiency and sustainable development by optimizing taxation and competent tax policy ... The main directions of changes in taxation are touched upon and an assessment of the impact of these changes on agriculture is given. Recommendations for improving taxation in peasant farms, contributing to the growth of their efficiency and sustainable development, were developed
 The main positive and negative trends in the change in PSN in peasant farms are described. On the positive side: this is the expansion of activities for the use of PSN, their consolidation, reduction of the tax burden, simplification of the accounting and reporting system, reduction of labor costs for accounting and reporting systems, automation and optimization of accounting systems. Expansion of the rights of local authorities in the field of regulating the tax burden in peasant farms through the PSN, which contributes to the legalization of business and the development of rural areas. Also, the disadvantages of the introduced innovation are noted, this is the transfer of rights to the regions in assessing the value of a patent without fixing the threshold of the maximum value, which can lead to its significant increase in cost.