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The Tax Burden in the Russian Federation Agricultural Sector and the Need to Change it
Chesnokova Luiza Aleksandrovna

assistant, chair of finance and credit, Nizhny Novgorod Lobachevsky State University

37, Bolshaya Pokrovskaya Street, Nizhny Novgorod, Russia, 603000

chesnokova-1985@list.ru
Другие публикации этого автора
 

 
Yashina Nadezhda Igorevna

Doctor of Economics

professor, Nizhny Novgorod Lobachevsky State University, chair of finance and credit

23, Gagarin Avenue, 603950, Nizhny Novgorod, Russia

sitnicof@mail.ru
Другие публикации этого автора
 

 

Abstract.

The subject of the research is the tax burden of agricultural producers in the Russian Federation regions. As a result of the import substitution strategy, a Russian agricultural procuder is viewed as the provider of the basic products to the population. Based on different references, today Russian agricultural producers can provide 40% - 65% of the country's level of consumption. In order to avoid possible deficit, it is necessary to expand capacities and volumes of agricultural producers. The level of tax impact plays an important role in the development of this sphere. The purpose of the present resaerch is to define the level of the tax burden for each Russian Federation constituents and define regions with the greater tax burden. In the coruse of the research the authors have applied the methods of statistical and historical analysis of data presented on the website of the Federal Tax Service of the Russian Federation and Federal State Statistics Service of the Russian Federation. The novelty of the research is caused by the fact that the authors divide 83 Russian Federation constituents into 7 groups depending on their level of tax burden. As a result of the research the authors make a conclusion that the greater part of the Russian Federation constituents lie the average level of tax burden on agricultural producers, however, there are 10 Russian regions that suffer from increased tax burden. 

Keywords: sector, Federal Tax Service of the Russian Federation, tax rate, targeted politics, Russian Federation constituents, agricultural producers, tax, tax exemptions, variation coefficient, tax burden

DOI:

10.7256/2409-7802.2016.2.16993

Article was received:

16-11-2015


Review date:

17-11-2015


Publish date:

23-06-2016


This article written in Russian. You can find full text of article in Russian here .

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