The impact of taxation systems on the efficiency of agricultural enterprises in the region

The purpose of the study is to identify the features of the application of various types of taxation systems, as well as to assess their impact on the efficiency of agricultural organizations in the region. The following research methods were used: abstract-logical, monographic, computational-constructive and statistical. The paper presents the characteristics of the taxation systems of agricultural producers by key elements and conditions of use, on the basis of which it is possible to judge the sufficient variability of the preferential regimes proposed by the legislation. For 2016–2020, despite a decrease in the number of agricultural organizations in the Krasnoyarsk Region, due to an increase in the share of profitable farms, the financial result of their activities increased by 1.8 times. As a result of the study of the peculiarities of taxation, it was revealed that the taxation system for agricultural producers (unified agricultural tax) (USHN) remains the most demanded for the economic entities of the region. 148 organizations are in this regime, while only 55 households use the general taxation system (GTS). Over the period of the study, the tax burden on agricultural organizations of the region increased from 8.5 % in 2016 to 9.6 % in 2020. Moreover, in the context of tax regimes for the reporting year, its highest value was recorded for the DOS – 10.76 %, and the smallest Unified agricultural tax – 0.27 %. On the basis of the analytical grouping, it was determined that in the first group with a predominant number of farms, of which 77 % use the unified agricultural tax, the tax burden is minimal – an average of 2.03 % for the group. At the same time, in the third group with a load from 10.01 to 15 %, the highest sales profitability indicators were recorded: 28.9 % – excluding subsidies and 35 % – taking into account subsidies.