Factor assessment of the effectiveness of the application of the tax rate according to the unified regional taxation by regions

UDC 332.1

Authors

Zyryanova T.V., Zagursky A.O.

Abstract

The system of regional regulation of the agricultural sector is carried out through the application of various mechanisms of influence, among which the establishment of the tax rate occupies an important place. The level of the tax rate determines how much the producer will be limited in provision with current assets. Considering that the efficiency of agricultural production depends on a number of objective factors, the level of the tax rate should directly correspond to these conditions. In this article, the authors developed and proposed their own methodology for determining the effective tax rate for a single agricultural tax, based on ensuring a correlation between regional features of agricultural production and the level of tax rates. Based on the results of testing this methodology, the levels of effective tax rates for the selected regions were calculated. Based on the results obtained, a comparison is made of the effective tax rates and the established rates for unified agricultural tax in the regions.

Keywords

single agricultural tax, agricultural production, effective tax rate, regional tax regulation, agroclimatic potential, level of profitability, solvency of demand.