Tax benefits of small business entities in the field of agriculture of the Russian Federation

The Institute of tax benefits is one of the least studied complex legal structures and is the subject of discussion consultations in the scientific community. Benefits have a special role in the modern legal mechanism of taxation. They are used as a more effective means of supporting enterprises than budget subsidies in many foreign countries. Their peculiarity is that, in terms of their economic content, tax incentives are stimulating for scientific and technological progress, the implementation of environmental protection measures, the expansion of production of resource-intensive products, the development of small enterprises and the construction of priority industrial facilities, as well as for increasing capital investments in agro-industrial enterprises. At the same time, our country's policy in the field of agricultural production forces the state itself to solve urgent problems related to ensure the regularity of tax payments: good conditions are created for the development of the potential of small businesses, an adequate regulatory framework is being formed, preferential tax regimes are being established, and the interests of representatives of this sphere are guaranteed.