Regulatory aspect of tax relations as a factor of stimulation of agricultural production (on materials of the Tver region)

The article is devoted to the study of the impact of tax incentives on the development of agriculture, as the problem of increasing the production and sale of agricultural products, increasing the profitability of agricultural producers is currently quite acute. The provision of tax benefits is carried out within the framework of the regulatory function of taxation. It is the «tax preferences» of agricultural producers that are one of the conditions for solving this problem. It is well known that the regulatory function of taxation allows the state to influence the rate of development of production and capital accumulation, stimulating or restraining them. Consideration of the nature of the benefits provided to taxpayers-agricultural producers allows us to note that the gentle taxation of agribusiness is inherent in all applicable tax regimes. In this regard, the article reveals tax benefits, both in the application of the basic tax system and in the application of special tax regimes.