Taxation of Agricultural Producers as a Factor of State Support of the Agro-Industrial Complex of Russia
( Pp. 70-81)

More about authors
Anisiforov Tim S. senior lecturer, of the department of Constitutional and Municipal law
SEI HE MR Moscow Region State University
Mytishchi, Russian Federation Battalova Linara M. Cand. Sci. (Law), Associate Professor
Financial University under the Government of the Russian Federation
Moscow, Russian Federation Krasheninnikov Sergey V. Cand. Sci. (Law), Associate Professor
Financial University under the Government of the Russian Federation
Moscow, Russian Federation
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Abstract:
The article considers the key aspects of the external and internal nature that have had a significant impact on the current state of the Russian agro-industrial complex. For this purpose, from a critical point of view, the following are studied: national priorities and international restrictions that have been formed in the domestic practice of agriculture after joining the WTO; national features of state support and tax systems of the USA, Germany and China; Russian model of taxation in the form of a unified agricultural tax. As a result of the study, the author concludes that Russia's accession to the WTO has imposed obligations on our country that do not always meet its national interests. The consequence of the mentioned factors was the low competitiveness of the Russian agricultural producer in the international market. The study of the world, primarily Chinese, experience in this area made it possible to state that the policy of national priority applied by the considered countries is extremely effective and can be applied in the Russian economic conditions.
How to Cite:
Anisiforov T.S., Battalova L.M., Krasheninnikov S.V., (2022), TAXATION OF AGRICULTURAL PRODUCERS AS A FACTOR OF STATE SUPPORT OF THE AGRO-INDUSTRIAL COMPLEX OF RUSSIA. Economic Problems and Legal Practice, 2: 70-81.
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Keywords:
agricultural producers, single agricultural tax, tax incentives, protectionism, food security, agro-industrial complex.