Modern choice of tax regime activities of peasant (farmer) farms
Тhe special tax regimes granted to agricultural producers by the Tax Code of Russia, reflect the position of the state of development of this direction of the economy. Employers must evaluate the proposed benefits and make the right choice, contributing to the preservation of working capital (peasant) farms with the aim of increasing the opportunities for economic activity and the receipt and (or) increase profits. The article examines existing tax regimes based on current legislation from the point of view of their application (peasant) agriculture. The special place occupies the analysis of the unified agricultural tax, as having the lowest tax rate. However, the Tax Code of Russia for agricultural producers regularly established tax breaks and holidays and the application of the common system of taxation. That confirms the need for systematic analysis of the effectiveness of the choice of tax regime (peasant) farms with a frequency no less than set by the Tax Code of Russia the possibility of changing the tax regime.