+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
Financial Analytics: Science and Experience
 

Optimizing components of taxation of agricultural businesses during the economic transformation (the case study of the Republic of Dagestan)

Vol. 8, Iss. 24, JUNE 2015

PDF  Article PDF Version

Available online: 30 June 2015

Subject Heading: Tax regulation

JEL Classification: 

Pages: 36-44

Imanshapieva M.M. Dagestan State Agrarian University named after M.M. Djambulatov, Makhachkala, Republic of Dagestan, Russian Federation
Mazika21@rambler.ru

Remikhanova Dzh.A. Dagestan State Agrarian University named after M.M. Djambulatov, Makhachkala, Republic of Dagestan, Russian Federation
rdjama@mail.ru

Importance During economic transformations, agricultural entities can ensure their economic activities inter alia by reducing their tax burden. Therefore, when the economic environment for agricultural entities is formed, it becomes very important to optimize taxation and respective issues.
     Objectives In Russia, strategic tax planning is the fundamental condition for successful operations of agricultural entities, in terms of tax liabilities reduction in the long run. Agricultural businesses are allowed to plan their tax liabilities by choosing one of the available tax treatments, i.e. the general taxation system or special tax treatment represented with the uniform agricultural tax. Each of the above systems has its own drawbacks and benefits.
     Methods The research employs general research methods, such as observation, logic, structural and functional analysis, economic analysis, comprehensiveness, analogy, and special-purpose techniques and procedures (comparison, generalization, sampling, grouping).
     Results We provide our recommendations on the way to optimize elements of taxation of the agricultural sector. Studying agricultural entities' policies, we found out what weaknesses and strengths agricultural entities faced when applying the uniform agricultural tax in Russia. We review the dynamics describing how agricultural businesses pay taxes as part of the general tax treatment and the uniform agricultural tax, drawing upon the data on the Republic of Dagestan. We also identify the main factors influencing tax burden of businesses. Before any business chooses to opt for one or another tax treatment, it should estimate and assess its potential tax burden, i.e. economic gains and losses.
     Conclusions and Relevance We conclude that it is necessary to carry out a set of measures and activities in order to improve the taxation of agricultural entities and to optimize tax payments made by agricultural entities, thus increasing their efficiency during economic transformations.

Keywords: agricultural sector, special tax treatment, agricultural business, tax planning, uniform agricultural tax, rate, optimization, taxation

References:

  1. Varaksa N.G. Metodika nalogovogo prognozirovaniya postuplenii po otrasli sel'skoe khozyaistvo [The methods for forecasting tax revenues from the agricultural industry]. Ekonomicheskie i gumanitarnye nauki = Economic Sciences and Humanities, 2011, no. 7, pp. 79–85.
  2. Varaksa N.G. Sistema nalogooblozheniya v sel'skom khozyaistve: sravnitel'nyi analiz i otsenka effektivnosti [The taxation system in agriculture: a comparative analysis and efficiency evaluation]. Ekonomicheskie i gumanitarnye nauki = Economic Sciences and Humanities, 2010, no. 12, pp. 90–96.
  3. Dubynina A.V., Dem'yanov D.G. Strukturnyi potentsial malogo i srednego predprinimatel'stva: tendentsii i vektory razvitiya [The structural capacity of small and medium business: trends and vectors of development]. Regional'naya ekonomika: teoriya i praktika = Regional Economics: Theory and Practice, 2015, no. 4, pp. 47–59.
  4. Zinov'eva N.G. Nalogovoe planirovanie kak sposob povysheniya effektivnosti funktsionirovaniya sel'skokhozyaistvennykh tovaroproizvoditelei [Tax planning as a method to enhance the effectiveness of agricultural producers]. Upravlencheskii uchet = Management Accounting Journal, 2006, no. 2, pp. 74–84.
  5. Zinov'eva, N.G. Metodika ischisleniya i uplaty edinogo sel'skokhozyaistvennogo naloga na sovremennom etape razvitiya ekonomiki Rossii [The method for assessing and paying the uniform agricultural tax at the current stage of Russia’s economic development]. Upravlencheskii uchet = Management Accounting Journal, 2005, no. 4, pp. 97–105.
  6. Imanshapieva M.M. Analiz primeneniya nalogovykh l'got kak instrument povysheniya investitsionnoi aktivnosti regiona [Analyzing the application of tax incentives as a tool to increase the region’s investment activity]. Finansovaya analitika: problemy i resheniya = Financial Analytics: Science and Experience, 2014, no. 9, pp. 22–31.
  7. Imanshapieva M.M., Musaeva Kh.M. Analiz i otsenka praktiki nalogooblozheniya sub"ektov malogo predprinimatel'stva (po materialam Respubliki Dagestan) [Analyzing and assessing the practice of charging taxes on small businesses (based on materials on the Republic of Dagestan)]. Nalogi i nalogooblozhenie = Taxes and Taxation, 2012, no. 4, pp. 35–43.
  8. Maloe predprinimatel'stvo: organizatsiya, ekonomika, upravlenie [Small business: organization, economy, management]. Moscow, INFRA-M Publ., 2009, 480 p.
  9. Musorina I.V. Napravlenie sovershenstvovaniya sistemy nalogooblozheniya dlya sel'khoztovaroproizvoditelei. V kn.: Prioritetnye napravleniya sovershenstvovaniya organizatsionno-ekonomicheskogo, uchetno-finansovogo i pravovogo mekhanizma APK [The area of improving the taxation system for agricultural producers. In: Priority areas of improving the organizational, economic, accounting, financial and legislative mechanism of the agricultural sector]. Voronezh, VSAU Publ., 2007, pp. 237–241.
  10. Nalogovaya politika Rossii – neprostye zadachi i slozhnye vyzovy [The fiscal policy of Russia: challenging tasks and complicated challenges]. Finansy = Finance, 2014, no. 11, pp. 51–53.
  11. Ponomarev A.I., Ignatova T.V. Nalogovoe administrirovanie v Rossiiskoi Federatsii [Tax administration in the Russian Federation]. Moscow, Finansy i statistika Publ., 2006, 288 p.
  12. Nesterenko I.Yu. Mekhanizm formirovaniya regional'noi politiki regulirovaniya predprinimatel'skoi deyatel'nosti [The mechanism for formulating the regional policy of business regulation]. Regional'naya ekonomika: teoriya i praktika = Regional Economics: Theory and Practice, 2015, no. 3, pp. 46–55.
  13. Panagova M.F. Perspektivy razvitiya agroprodovol'stvennogo rynka Respubliki Kabardino-Balkariya [Prospects for the development of the agri-food market in the Republic of Kabardino-Balkaria]. Trudy Kubanskogo gosudarstvennogo agrarnogo universiteta = Proceedings of the Kuban State Agrarian University, 2009, no. 2, pp. 55–63.
  14. Peronko I.A., Krasnitskii V.A. Nalogovoe administrirovanie [Tax administration]. Available at: Link. (In Russ.)
  15. Remikhanova D.A., Dzhafarova Z.K. Sovershenstvovanie nalogooblozheniya proizvodstva sel'skokhozyaistvennoi produktsii v RF [Improving the taxation of agricultural production in the Russian Federation]. Problemy razvitiya APK regiona = Problems of Agricultural Development in the Region, 2013, no. 15, pp. 124–131.
  16. Remikhanova D.A., Salimova A.Kh. O ‘prioritetnom’ polozhenii i novykh sposobakh podderzhki sel'skogo khozyaistva v RF [On the ‘priority’ status of agriculture and new ways to support agriculture in Russia]. Problemy razvitiya APK regiona = Problems of Agricultural Development in the Region, 2011, no. 8, pp. 97–102.
  17. Saidullaev F.S. Dinamika razvitiya malogo predprinimatel'stva v regionakh Rossii v 2013 g. (malye predpriyatiya, vklyuchaya mikropredpriyatiya) [The dynamics of small business development in the Russian regions in 2013 (small enterprises, including micro-enterprises)]. Available at: Link. (In Russ.)
  18. Tyupakova N.N., Nechaev V.I., Bocharova O.F., Khatuov D. Nalogovoe bremya kak pokazatel' realizatsii reguliruyushchei funktsii nalogov [Tax burden as an indicator of implementing the regulatory function of taxes]. APK: ekonomika i upravlenie = Agricultural Sector: Economy, Management, 2009, no. 8, pp. 53–58.
  19. Tsibin A.V. Privlechenie storonnikh konsul'tantov kak instrument povysheniya effektivnosti protsedur nalogovogo administrirovaniya v Rossiiskoi Federatsii [Involving third-party consultants as a tool to increase the efficiency of tax administration in the Russian Federation]. Available at: Link. (In Russ.)
  20. Shul'ga I.N. Nulevaya stavka naloga na pribyl' dlya sel'khozproizvoditelei [Zero tax rate for agricultural producers]. Available at: Link. (In Russ.)

View all articles of issue

 

ISSN 2311-8768 (Online)
ISSN 2073-4484 (Print)

Journal current issue

Vol. 17, Iss. 1
March 2024

Archive