Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 21 ISSUE 3
Written by Lyubov Yuryevna ADADIMOVA, Yuriy Georgiyevich POLULYAKH, Аnna-Mariya Borisovna ZYKOVA

The paper studies and argues for the fact that estimates of the tax burden of agricultural producers should be made, based on its comparison with tax potential. We have analysed various views on this financial and economic item, the procedure for its definition and calculation and the cases when it is applied. The significance of negative estimates of reducing the tax burden in the economy of farms through the application of special tax treatment, first and foremost the Single Agricultural Tax, was highlighted. We proposed the term "taxpayer effectiveness ratio" and developed a detailed specification on how to calculate it. Taxpayer effectiveness ratio demonstrates the differentiation of farm crops (groups of crops) and animal species, and we dare to assert that this allows us more effectively analyse the potential for optimizing the production structures. We also formulated a procedure for calculating the potentials of different taxes and insurance premiums, reduced into a series of their different combination in the context of tax and fiscal economic models. The information base for calculating these potentials was both the general economic and sectoral results of the activities of commodity producers, reflected in their annual accounting reports. Calculation procedures clearly demonstrate that labour costs play an excessively significant role in the formation of the total load-potential. We found a contradiction that adversely affects rural areas development, during the study. There are on the one hand, the scientific and technological development of agriculture, that caused of reduces labour costs, and on the other hand, the insurance-budget system of financing of the region, which needs to increase tax and insurance income to the budget. The application of the new indicator and its calculation can become an important tool for managing the efficiency of agricultural production.

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