UDC 336.225
Authors
Iskandaryan A. A.
Financial University under the Government of the Russian Federation, Moscow, Russia
Abstract
In the article, the author examines the issues of granting tax
benefits to agricultural enterprises, notes the benefits of the food embargo for
the industry, and identifies tools for tax incentives for agricultural producers.
The important role of the taxation system for agricultural producers (unified
agricultural tax) is emphasized, – a special tax regime that has been developed
and introduced specifically for agricultural producers.
Keywords
tax benefits, taxation system, tax regime, agricultural producers, tax incentives, agriculture.
