UNIFIED AGRICULTURAL TAX: THE ROLE, THE IMPORTANCE AND THE WAYS OF ITS IMPROVEMENT
The article discusses the importance of agricultural production for the Russian economy and necessity of its state support, including through the tax system, it analyses the main indicators of the share of agriculture in the economy of Russia and the historical and practical aspects of the application of the unified agricultural tax. The article presents the main indicators of agricultural production in 2015, private (individual and family) sector, identifies the types of regional agrarian structures, as well as the distribution of these types by regions. It reveals the problems of application of the unified agricultural tax, as well as the reasons for their cause, discusses the main changes to the current system of taxation relating to the common tax in agriculture. It determines the impact of the application of preferential treatment for the taxation of agricultural production on the dynamics of the industry by considering the structure of payers of the single agricultural tax in the Russian Federation for the period 2010 to 2015. It considered the total income of the unified agricultural tax and on the basis of 1 of the taxpayer for the period 2010 - 2015, identifies possible ways of improvement of the unified agricultural tax and the necessity of expanding the list of expenses, including losses