Regional Economics: Theory and Practice

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Assessing the tax policy impact on the financial results and efficiency of agriculture of the Altai Krai

Vol. 16, Iss. 9, SEPTEMBER 2018

Received: 11 May 2018

Received in revised form: 22 June 2018

Accepted: 13 July 2018

Available online: 14 September 2018


JEL Classification: Q19

Pages: 1693–1709

Shipulina I.A. Financial University under Government of Russian Federation, Barnaul Branch, Barnaul, Altai Krai, Russian Federation

ORCID id: not available

Borovkov A.S. Siberian Academy of Finance and Banking (SAFB), Novosibirsk, Russian Federation

ORCID id: not available

Subject This article considers the tax policy as one of the mechanisms of influence, capable to improve or worsen the results of functioning of agricultural production.
Objectives The article aims to assess the impact of tax policy on the financial results and efficiency of agriculture of the Altai Krai.
Methods For the study, we used the methods of comparative, statistical, logical, correlation, and regressive analyses.
Results The analysis of the tax indicators of the Altai Krai's agriculture for the period 2012–2016 shows positive tendencies, including the indices of accrued and received taxes and the collections of agricultural enterprises in the consolidated budget of the Russian Federation under growth of the tax burden on the agricultural sector. At the same time, the article notes the negative impact of taxes on small forms of economic activity.
Conclusions The article concludes that the regional tax policy on small and medium-sized farms, as well as the practice of applying various tax regimes and tax instruments, should be reviewed.

Keywords: agriculture, tax regime, taxation, relationship, tax policy


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