Optimization of taxation in the application of a single agricultural tax in the center "Newborn" in Isilkulsky district of Omsk region

The article discusses the system of taxation of UAT on the example of an enterprise. On the basis of the information received from the enterprise, the ways of optimization are presented in the work, since the state of agriculture in the modern conditions of the Russian economy is one of the most acute problems. One of the elements of operational (tactical) tax planning is the selection of the optimal taxation system for an agricultural enterprise. Based on the presented optimization paths, the effect for the enterprise was calculated.