Planning and Evaluation of Tax Burden of Agricultural Producers on Personal Income Tax and Insurance Contributions
The purpose of the study is to analyze the existing practice of forming a taxable base by agricultural producers for personal income tax and social contributions. The indicators of the tax burden of agricultural organizations in the Saratov region have been determined and analyzed. The problematic issues of determining the number of personnel, the level of the average monthly wages of agricultural workers, the taxable base for personal income tax and deductions for social insurance and pension provision, which have a significant impact on the activities of agricultural organizations in general, are considered. The authors have supplemented and proposed a methodology for determining the tax burden of an agricultural organization for personal income tax. The role of the tax burden in the efficiency of an agricultural organization has been determined and proved.