Overview of changes in the taxation of agricultural producers in Russia

Agriculture is one of the most important priority sectors of the national economy, which provides the country's food security. But there are many problems in the activities 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 regimes, as well as identify the main instruments of state support for agricultural producers. The problems that were solved during the writing these work were to substantiate the feasibility of Unified Agricultural Tax introduction for agricultural producers, adapting it to the real conditions of agricultural business, analyzing the terms that must be met during Unified Agricultural Tax application, as well as studying the variation in the rates of a single tax to identify balance between the burden on payers and the amount of tax revenues to the budget. The research is based on general scientific methods of empirical research, analysis and synthesis, analogy, systematization, as well as methods of structural and logical analysis. The authors described the field of key changes in the system of the unified agricultural tax, based on amendments to the Tax Code, and emphasize the taxation of agricultural producers’ property. The authors described in details subsidies and concessional lending to the agricultural sector of the economy, studying government support for agricultural producers. Conclusions. The methods of government regulation of agriculture in Russia are quite diverse and each of them has its own advantages and disadvantages. There is no universal method because of the uniqueness and individuality of agricultural producers. They depend on the place of production, its primary and subsequent processing. Consequently, the changes introduced to the Tax Code of the Russian Federation in the field of taxation of agricultural producers can affect both positively and negatively. Undoubtedly, the effect of these innovations will still be there, and it can be traced in future indicators of tax revenues of the Russian Federation budget.