Urban and Rural Economics

Institutional mechanisms of state tax regulation of agriculture

Authors: Zyryanova T. V., Zagursky A. O.


Taxes, being the most important state instrument in the regulation of the agricultural sector of the economy, have the greatest impact on the level and dynamics of its development. State tax impact on the process of economic development of agriculture is carried out through the use of certain forms of institutional mechanisms of influence. In this article, the authors conducted a study of the effectiveness of the existing institutional tax environment in relation to the agricultural sector of the Russian economy in modern conditions. In the course of the study, the authors identified the main problems of the system of state tax regulation, which have a negative impact on the pace of development of the agricultural sector and the agricultural sector of the economy as a whole. Based on these problems, the authors formed and presented the main directions of development of the state system of tax regulation of agriculture, which are directly or indirectly related to the state policy of socio-economic development. A list of institutional mechanisms of tax regulation, which should coordinate efforts in the period of improvement of the state tax policy, is proposed. In the process of searching for priority directions of development of the tax regulation system, the authors emphasized the importance of its orientation to ensure the strengthening of the pace of integration processes between the agricultural sector and the agri-food sector of the economy. In the process of studying institutional mechanisms, the authors paid special attention to the special taxation regime – the single agricultural tax. Focusing on its importance, the authors propose the main directions of coordination of measures for the development of a single agricultural tax for its formation in a centralized tool for regulating the tax environment in the process of state tax regulation of agriculture.

Key Words

State tax regulation, single agricultural tax, intra-industry fiscal integration, tax environment, tax mechanisms