Orobinskaya, I. V. The Legal Base for Tax Optimization of Agricultural Goods Producers in Russia

Abstract: Efficiency of the taxation system in the agricultural sector depends on the two elements: formation of taxation policy by the government according to tax laws (at the macro level) and specific implementation of this taxation policy at the micro level by allowing producers to use opportunities for tax optimization. All approaches to tax planning that exist in business practice can be provisionally divided into two groups. The first group includes minimization of the tax burden of a taxpayer. The second approach is based on tax optimization that allows to achieve certain ratios in corporate activities. The present article deals with the principles of tax optimization that play the most important role for agricultural enterprises. The author also describes forms of tax optimization used in the agricultural sector. It appears that tax optimization of agricultural enterprises should be viewed from the point of view of optimization of the tax burden because the tax burden is the main criterion for tax optimization. The article also contains a detailed analysis of the five methods of calculation of the tax burden.

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