AGRICULTURAL TAXATION SYSTEM IN RUSSIA AND THE WORLD

Abstract

The article studies the Russian and foreign experience in building a system of taxation in agriculture. The positive and weak sides of tax collection from agricultural producers in developed and developing countries are defined. Foreign experience is compared with the practices used in the Russian Federation to create favorable conditions in agriculture and ensure revenues to the state budget from the agricultural sector. The tools of taxation, which allow intensifying the technological development of agriculture, while solving social and demographic problems, are indicated as relevant for the Russian Federation.