Unified agricultural tax as an indicator of the dynamics of agricultural development in the Russian Federation

Abstract

Taxation of the agricultural sector continues to be one of the main directions of development of the tax policy of the Russian Federation. On the one hand, taxes in agriculture perform to a greater extent a stimulating function, being the main economic instrument of state regulation of the country’s agro-industrial complex. On the other hand, the rate of development of the agricultural sector and the amount of tax revenues from the payment of unified agricultural tax to the consolidated budget of the state in relation to revenues from other special tax regimes tell us about the insufficient efficiency and popularity of this special tax regime and, consequently, about the presence of some problems of its legislative regulation