Методологическое исследование соответствия действующей системы налогообложения уровню развития отрасли АПК

Abstract

In this article the author investigates the reasons of low efficiency of application of special taxation regimes. The work of the agricultural sector as a whole is evaluated by statistical indicators. The author studies the current level of integration of the single agricultural tax into the current tax system of the Russian Federation. The author also studies the factors influencing the choice of tax strategy when changing the tax policy of the state.