Orobinskaya, I. V. Tax Instruments Guaranteeing Stable Development of Branches of Agricultural Sector

Abstract: Today’s system of taxation of agriculture does not perform all the functions it is supposed to and needs to be better studied due to the carried out tax reforms and state policy supporting national manufacturers and tax reforms One of the most significant goals of tax regulation of agricultural economic activity is the harmonized combination of instruments that are usually used when tax liabilities are established. In the most common meaning, it traditionally relates to the combination of the fiscal and regulating functions of taxation in the economic policy. The purpose of the present research article is to analyze the aspects of implementing tax instruments guaranteeing stable development of branches of the agricultural sector. Methodological grounds of the research include fundamental concepts introduced by Russian and foreign researchers, legislative acts and regulations of state authorities, federal laws, President’s Decrees and Government Resolutions of the Russian Federation and materials of research-to-practice conferences on the matters of agricultural manufacturers. The author uses the abstract logical, monographic and other methods of economic research. The scientific novelty of the research is in creation of theoretical and methodological grounds and development of practical recommendations on determination of tax instruments guaranteeing stable development of braches of agricultural sector. Out of all the variety of instruments, the main instruments included: 1. Different tax treatments that can be used by a company in the process of tax planning (Article 18 of the Tax Code of the Russian Federation) including Simplified Tax System, Single Agricultural Tax and Single Tax on Imputed Income); 2. Different kinds of tax rebates that can be used for particular activities for the purpose of tax optimization (for example, corporate property tax rebates for companies at which disabled people constitute more than 50 % of employees); 3. Tax rebates provided by International laws for the purpose of avoiding double taxation (for example, interaction of companies that have been registered in foreign states and have the beneficial tax regime) and others.

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