The system of taxes and taxation is an important tool of state regulation of agricultural enterprises

The legislative framework of taxation of agricultural producers in the Russian Federation is considered. Based on the analysis of taxation of agricultural enterprises of the Vologda region a conclusion about the imperfection of state tax regulations in the agricultural sector is made. Ways of improving the unified agricultural tax, allowing increasing the profitability of this regime are suggested

Keywords

the vologda region, taxation of agricultural enterprises, improving the practice of single agricultural tax