Oksana V. Vaganova, Deputy Director of the Institute of Economics of Belgorod State National Research University for Research and International Activities, PhD in Economics, Associate Professor, Belgorod State National Research University
Natalia E. Solovjeva, D. in Economics, Associate Professor, Federal State Educational Institution of Higher Professional Education "Belgorod State National Research University
Svyatoslav V. Yevdokimov Graduate student at the Institute of Economics and Management, BelSU
Научный результат. Экономические исследования, Journal Year: 2020, Volume and Issue: 6(3), P. 3 - 12

Published: Jan. 1, 2020

Agriculture is one of the most important priority sectors of the national economy, which provides the country's foodsecurity. But there are many problems in the activ-ities of agricultural producers, connected to the general taxation regime and the large tax burden.The purpose of this article is to study the current Unified Agricultural Tax (UAT), identify the positive and negative aspects of the application of these special tax re-gimes, as well as identify the main instruments of state support for agricultural pro-ducers.The problems that were solved during the writing these work were to substantiate the feasibility of Unified Agricultural Tax introduction for …