Improving the efficiency of tax regulation in the agricultural sector through the modernization of SAT

The need for a regulatory mechanism in Russian agricultural sector encompassing the full range of measures of impact on the system of economic relations derived from the place and role of the agricultural sector in a market economy. In view of the huge agricultural potential of regions such as the Altai Territory, their contribution to the food security of the country, the State should provide special support to these territories. Government regulation of agriculture always faces a conflict of interest: the State, farmers, regional and municipal authorities. It is required, therefore, to search for schemes of complying with the parity of interests of these actors. Proof of the need for State support of agricultural producers is the continuing increase in the disparities in resources and manufactured products. Methods and mechanisms of State support of agricultural producers include a range of direct and indirect methods. In our view, Government support through taxation should provide necessary and sufficient conditions of alignment because the producers operate in different areas, in different natural-climatic conditions. In addition, tax regulation is needed to encourage efficiency, innovation of agricultural producers. The authors researched modern methodological approaches to the reform of the model of a single agricultural tax (SAT) and tax for the modernization of agricultural producers. The result of the research was our optimum model of modernization of SAT that most closely reflects the specifics of an AC enterprise, taking into account the influence of climatic conditions on its management, soil fertility, the disparity in prices, degree of innovation and environmental performance of products, as well as innovation of technologies used in agriculture. Accordingly, the more funds the AIC company spends to develop, improve and implement new technologies in the production process, the less tax it must pay. In addition, the level of taxation should be influenced by the quality and fertility of the soil, because bonitet directly affects the potential yield and income opportunity.

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