Ðóñ Eng During last 365 days Approved articles: 2065,   Articles in work: 293 Declined articles: 786 

Irina V. Orobinskaya, Irina V. Gashenko The Theoretical and Methodological Support for Priority Areas of Control of the Tax Obligations Fulfillment by Agricultural Producers

Published in journal "Taxes and Taxation", 2015-1 in rubric "ORGANIZATION AND METHODS OF TAX CONTROL", pages 52-64.

Resume: The study focuses on economic relations arising in the process of control over the execution of tax obligations by agricultural producers in Russia. The control over execution of tax obligations by agricultural producers in Russia is a complex system of interconnected and interdependent elements between the taxpayer — agricultural producer — and the state and it is based on the convergence of tax functions and elasticity of the tax system. In authors’ opinion the most effective methods of monitoring the fulfillment of tax obligations by agricultural producers should include cross-audit and mutual control method where several documents reflecting the same or interconnected operations are examined. Thus, there are many different methods of tax control but it is necessary to keep improving theoretical and methodological support for the priority areas of control over the fulfillment of tax obligations by agricultural producers taking into consideration specific features of the industry, namely the seasonality of production, dependence on weather, specialization and specific features of the means of production. The methodological basis of the study includes fundamental concepts disclosed in the works of domestic and foreign scholars, legislative and regulatory acts of state authorities, federal laws, decrees of the President and RF Government Regulations, materials of scientific and practical conferences on the issues of taxation of agricultural producers. The work uses an abstract logic, monographic, statistical, economic and other methods as research tools. It is expedient to identify four factors that potentially impact on the amount of the tax debt in agriculture, namely the rate of economic growth; number of unprofitable enterprises in the economy; nominal fiscal burden on enterprises; the share of exports. As mentioned above, the most important feature of agricultural production which should be taken into account by the tax system but it is still not reflected in the unified agricultural tax is seasonality of production and mismatching of the peak expenses time and time of revenues receipts. One of the principles formulated by A. Smith is the “principle of convenience and proper time of tax collection for the taxpayer.” According to this principle, each tax should be levied at a time or in a manner that is most likely to be convenient for the taxpayer. It is a distinguishing feature of the agricultural sector but the inadequacy of the tax system leads to a steady accumulation of farmers’ debts resulting from penalties and interest, in spite of frequent write-offs and restructuring. All over the world taxes on agriculture are paid in individual income tax regime for a year and the payment is made by installments every 3 months.

Keywords: tax obligation, agricultural producers, tax control, preliminary control, current control, subsequent control, off-site tax inspection, cross-audit, tax debts, unified agricultural tax (UAT) .

DOI: 10.7256/1812-8688.2015.1.12564

This article can be downloaded freely in PDF format for reading. Download article

Barulin, S. V. Spetsial'nye nalogovye rezhimy: teoreticheskie i organizatsionnye osnovy / S. V. Barulin, G.V. Zhirova. // Finansy.-2010.-¹10.-S. 32-36.
Bobrova, E. A. Teoreticheskie aspekty spetsial'nykh nalogovykh rezhimov / E. A. Bobrova, O. S. Chulkova. // Nauchnye zapiski OrelGIET, 2010.-¹1. – S. 193 – 197.
Vetrova, N. M. Nalogovoe byudzhetirovanie v sel'skokhozyaystvennykh organizatsiyakh [[Tekst]] / M. N. Vetrova // Bukhuchet v sel'skom khozyaystve. – B. m. – 2012.-¹1. – S. 34-38.
Vneseny izmeneniya v spetsial'nye nalogovye rezhimy [[Tekst]] // Ekonomika sel'skogo khozyaystva Rossii. – B.m. – 2012.-¹8. – S.86 – 87.
Gorina, G. A. Spetsial'nye nalogovye rezhimy [[Tekst]] / G. A. Gorina, M. E. Kosov. – M: YuNITI-DANA, 2011. – 126 s.
Kamalyan, A. K. Optimizatsiya parametrov razvitiya proizvodstva i nalogooblozheniya v integrirovannykh formirovaniyakh APK: monografiya / A. K. Kamalyan, A. S. Orobinskiy, I. V. Orobinskaya, Yu. N. Parakhin. – Voronezh: FGOU VPO Voronezhskiy GAU, 2010. – 203 s.
Kas'yanova, G. Yu. Sel'skokhozyaystvennye tovaroproizvoditeli: osobennosti nalogooblozheniya / G. Yu. Kas'yanova. – M: ABAK, 2011. – 172 s.
Kosolapov, A. I. Obnovlennye spetsrezhimy [[Tekst]] / A. I. Kosolapov // Nalogovaya politika i praktika. – 2012.-¹7. – S. 32 – 35.
Nalogovyy kodeks RF, chast' pervaya [Elektronnyy resurs]: Federal'nyy zakon ot 31.07.1998 ¹ 146-FZ (red. ot 25.04.2013 g.) Spravochno-pravovaya sistema Konsul'tan-tPlyus.-M.: ZAO «Konsul'tant Plyus».-Rezhim dostupa: http://www.consultant.ru/popular/nalog1/
Nalogovyy kodeks RF, chast' vtoraya [Elektronnyy resurs]: Federal'nyy zakon ot 05.08.2000 ¹ 117-FZ (red. ot 25.04.2013 g.) Spravochno-pravovaya sistema Konsul'tan-tPlyus.-M.: ZAO «Konsul'tant Plyus».-Rezhim dostupa: http://www.consultant.ru/popular/nalog2/
Orobinskaya, I. V. Osobennosti i analiz primeneniya razlichnykh rezhimov nalogooblozheniya dlya sel'skokhozyaystvennykh tovaroproizvoditeley v Rossii / I. V. Orobinskaya // Nalogi i nalogooblozhenie. – B.m. – 2013.-¹2. – s. 85-95.
Orobinskaya, I. V. Izmenenie vneshney i vnutrenney politiki Rossiyskoy Federatsii v otnoshenii sel'khoztovaroproizvoditeley v usloviyakh vstupleniya v VTO / I. V. Orobinskaya, A. V. Buryka // Nalogi i nalogooblozhenie. – B.m. – 2012.-¹9. – s. 30 – 33.
P'yanova, M. V. K voprosu o nalogooblozhenii sel'skokhozyaystvennykh tovaroproizvoditeley / M. V. P'yanova // Nalogi i nalogooblozhenie. – 2012. – ¹1. – s. 51 – 57.
Rossiyskiy statisticheskiy ezhegodnik, 2012 [Elektronnyy resurs] / Federal'naya sluzhba gosudarstvennoy statistiki (Rosstat). – Rezhim dostupa: http://www.gks.ru/
Spetsial'nye nalogovye rezhimy: poryadok primeneniya s 2013 goda [Tekst] // Spravochnik ekonomista. – B.m. – 2012.-¹10. – s. 115 – 125.
Spetsial'nye nalogovye rezhimy: uchebnoe posobie: dlya spetsial'nosti 080107 «Nalogi i nalogooblozhenie» / Voronezh. gos. agrar. un-t; [sost.: O. V. Fedorik, A. G. Kaz'min, I. V. Orobinskaya]. – Voronezh: VGAU, 2012. – 311 s.
http://nalog.ru/: [Elektronnyy resurs] Federal'naya nalogovaya sluzhba Rossiyskoy Federatsii.
http://www.minfin.ru/ru/: [Elektronnyy resurs] Ministerstvo finansov Rossiyskoy Federatsii
Artamonova L.G. Printsipy nalogovogo kontrolya i kontrol'noy raboty nalogovykh organov: sovremennye tendentsii // Nalogi i nalogooblozhenie. - 2011. - 8. - C. 5 - 11.
Vachugov I.V. Povyshenie effektivnosti nalogovogo administrirovaniya kak vazhnyy faktor ogranicheniya tenevoy ekonomiki // Nalogi i nalogooblozhenie. - 2013. - 10. - C. 782 - 790. DOI: 10.7256/1812-8688.2013.10.9571.
Ovchinnikov N.A. Administrativnyy kontrol' kak sposob obespecheniya zakonnosti v sluzhebnoy deyatel'nosti organov vnutrennikh del. // Administrativnoe i munitsipal'noe pravo. - 2011. - 3. - C. 36 - 43.
Lagutin I.B. Organizatsionnaya osnova rossiyskogo byudzhetnogo kontrolya: administrativno-pravovoe
obespechenie // Administrativnoe i munitsipal'noe pravo. - 2012. - 9. - C. 49 - 53.
Vasil'ev R.I. Gosudarstvennyy kontrol' kak funktsiya upravleniya. // Politseyskaya deyatel'nost'. - 2011. - 2. - C. 65 - 71.
Orobinskaya I.V. Metodicheskie rekomendatsii po optimizatsii nalogooblozheniya gorizontal'no - integrirovannykh ob'edineniy APK // Nalogi i nalogooblozhenie. - 2013. - 10. - C. 730 - 741. DOI: 10.7256/1812-8688.2013.10.9729.
Balaeva D.A., Morgoeva A.Kh. Nalogovoe administrirovanie: vzglyad v budushchee // Nalogi i nalogooblozhenie. - 2014. - 2. - C. 174 - 183. DOI: 10.7256/1812-8688.2014.2.11361.

Correct link to this article:
just copy this link to clipboard