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PDF: Author(s): Borodina T. A., Chepeleva K. V., Ovsyanko L. A.,
Number of journal: 4(61) Date: November 2022

The article presents the results of the analysis of the main trends in the development of farming households in the Krasnoyarsk Territory. The purpose of the study is to assess the effectiveness of the functioning of farming households in the context of the current industry specialization of the applied taxation regimes. The dynamics of economic indicators of farming households for 2017—2021, the state of taxation of farming households in the region, their demand for appropriate taxation regimes, and the structure of tax payments are considered. The most demanded for farming households is a special taxation regime in the form of the unified agricultural tax (UAT), the share of farms applying it has doubled in five years. The least popular is the patent tax system, while a number of farms combine its application with other taxation regimes. Farming households in the region that apply the UAT have the lowest tax burden, while more than 60 % of these farms have a tax burden within 5 %. The largest share of unprofitable farms is noted in farming households that apply the general taxation system, their share is almost double that of farms with special taxation regimes. Also, the highest tax payments take place in the farms on the GTS. The maximum amount of revenue on average per 1 worker employed in agricultural production is typical for farms on the PTS, the farms on the UAT have a slightly lower indicator. Assessing the indicators of the tax burden on farms in the context of specialization sectors, it can be noted that about 66% of farms producing crop production and engaged in primary and industrial processing of agricultural raw materials have a tax burden within 5 %. The highest tax burden is characteristic of cattle farms. In general, the farming households that use the UAT have the best performance indicators in the context of all industry specializations.


taxation, taxation regimes, unified agricultural tax, simplified taxation system, general taxation system, patent taxation system, agriculture, farming households, tax burden, industry specialization

For citation:

Borodina T. A., Ovsyanko L. A., Chepeleva K. V. Assessment of the impact of taxation regimes on the efficiency of performance of KFH in the region. Business. Education. Law, 2022, no. 4, pp. 132—141. DOI: 10.25683/VOLBI.2022.61.474.