Orobinskaya I.V., Osipenko I.V. Theoretical and Legal Grounds for Improving Taxation of Integrated Agricultural Enterprises as the Method of Decreasing the Tax Burden

Abstract: As in the majority of developed countries, the efficiency of Russia's system of taxation depends on the two constituent elements: development of the government tax policy by the means of tax legislation at the macrolevel and particular implementation of that tax policy at the microlevel when establishments are allowed to use opportunities of tax mitigation. The subject of the present research is the economic relations arising in the process of taxation of economic entities. The object of the research is the mechanism of tax mitigation as a legal method of minimizing the tax burden and increasing the net profit of enterprises. The methodological basis of the research involves the fundamental concepts and theories presented by Russian and foreign scientists, legislative and regulatory acts issued by state authorities, federal laws, Decrees of the President and Resolutions of the Russian Federation Government, materials of research and practice conferences on the issues of tax optimization. In their research Orobinskaya and Osipenko have used abstract-logical, monographical, statistical-economical and other methods of economic research. Based on the results of the analysis conducted, the author concludes that enterprises and establishments have a relatively high range of legal opportunities to improve the mechanism of tax payments within the framework of the legislation on taxes and levies, moreover, the best financial results can be achieved through combination of these opportunities. 

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