Taxation different systems application efficiency by agricultural organizations of the Krasnoyarsk region

The purpose of the study is to conduct a general assessment of the effectiveness of the application of various types of taxation systems by agricultural organizations in the Krasnoyarsk Region. The paper gives the characteristic of tax payments of agricultural organizations of the KrasnoyarskRegion, determines the structure of tax revenues; carries out a comparative characteristic of taxation regimes for agricultural organizations in the region; gives the assessment of economic and tax indicators of agricultural organizations of the region, depending on the applied taxation regimes. The basis of the agro-industrial complex of the Krasnoyarsk Region is agricultural organizations. An important factor contributing to the sustainable development of agricultural producers is the taxation system optimally matched to the conditions of economic activity. In the region in 2018-2020 in general, a significant increase is observed - by 66.8 and 60.9 %, respectively, in both the accrued and paid amounts of tax payments. At the same time, the amount of taxes paid exceeds the amount of the corresponding charges; therefore the real tax burden is greater than the nominal one. The largest number of organizations in the region (over 67 %) apples the taxation system of the Unified Agricultural Tax, while the number of such taxpayers is decreasing: farms using the general taxation system account for 25 % of their total number. In 2018, in the province, the profitability for the analyzed groups of taxpayers was lower than the industry average, with the exception of organizations on UTII, the largest deviation (minus 14.4 %) is observed in the group of organizations on the Unified Agricultural Taxation, for which a negative difference is also observed in 2019. The organizations that use the Unified agricultural tax are characterized by the lowest profitability indicators, the highest profitability of agricultural production is observed in organizations that are payers of the simplified taxation system. The use of the unified agricultural tax as a preferential regime is intended to reduce the tax burden on the corresponding group of taxpayers, but in the region over the past three years it has grown by 2.5 times, while in 2020 the size of the tax burden under this regime exceeded the size of the tax burden under OSNO.