PROBLEMS OF TAXATION OF AGRICULTURAL PRODUCERS AND WAYS TO SOLVE THEM

DOI: 10.36871/ek.up.p.r.2020.11.04.007
UDC 336.22

Authors

Z. K. DZHAFAROVA,
Candidate of Economic Sciences, associate Professor of Finance and credit, The Dagestan State University Makhachkala, Russian Federation
A. M. MINAEV,
Master, Dagestan state University, Makhachkala, Russian Federation

Abstract

The article deals with the problems associated with the processes of taxation of the agro-industrial com-plex. The main changes affected agricultural producers who switched to a preferential special tax regime in the form of introducing VAT for them, as well as their rights to use the unified agricultural tax system. The results of the study can be used for analytical study and practical use of the proposed measures of influence.

Keywords

unified agricultural tax, VAT, taxation of agricultural producers, tax rates for the unified agri-cultural tax system.