Orobinskaya I. V. Integrated agro-industrial complexes as subjects of Tax law: preferential taxation

Abstract: The political, economical and institutional changes that took place in recent years in Russia have objectively created preconditions and gave an impulse for the revival and development of integrated associations in agriculture. Today, integrated associations play an important role in production and sales of Russian agricultural products. However there still are problems which impede efficient and stable development of agricultural complexes in rural areas – namely problems with optimization of taxation. The existing tax system does not take into account specific conditions of agricultural production, as well as functioning traits of modern integrated agricultural structures. The article illuminates the defining traits of agricultural enterprise taxation in Russia, from the viewpoint of integrated agro-industrial complexes.

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