Development of the methodology of taxation of agricultural enterprises in the context of digitalization

¹ Kazan State Agrarian University, 65, Karl Marx str., 420015, Kazan, Russia
² Udmurt State Agricultural University, 11, Studencheskaya str., 426069, Izhevsk, Russia
³ Kutafin Moscow State Law University, 9, Sadovaya-Kudrinskaya str., 123242, Moscow, Russia

^* Corresponding author: @@@

Abstract

According to the norms of Russian legislation taxpayers by default fall under the general system of taxation. Developing financial and economic activities, enterprises, including agricultural enterprises can apply different tax regimes: the transition, for example, to a simplified taxation system, unified agricultural tax, patent system, etc., is carried out at the initiative of the payer, i.e. is of notification nature. Since for the business owner the decisive moment is the total tax payments (tax burden), the issues of its optimization are of particular relevance. In the course of work we analyzed and systematized the norms of tax legislation of the Russian Federation and the Republic of Tatarstan, processed data on taxes and fees posted on the official website of the Federal Tax Service of Russia, using the economic and statistical method. The result of the research is the choice of optimal tax burden for agricultural enterprises of small business including the use of information technologies in order to increase the efficiency of their activities.