ESTABLISH AND IMPROVE THE VALUE ADDED TAX OF AGRICULTURAL ENTERPRISES WITHIN THE FRAMEWORK OF STATE SUPPORT
The article considers the scheme for calculating the standards for the use of funds under the value-added of state, presented recommendations to change the existing conditions of application of the taxation system for agricultural producers, suggested ways of improving the methodological aspects of the Russian VAT, and also studied the formation of the value of agricultural production in its fair value in accordance with IFRS rules.