ON THE MECHANISM OF TAX AND LEGAL INCENTIVES FOR AGRICULTURAL ACTIVITIES OF SMALL BUSINESSES IN THE RUSSIAN FEDERATION

The Russian Federation is a developed, modern state in which market relations are gaining momentum in development every year. Undoubtedly, this trend is considered exclusively in a positive aspect. A significant contribution to the development of market relations and the country’s economy is made by entrepreneurship, in particular in the field of agriculture. The legal doctrine in the field of tax and financial law pays great attention to the study of the functioning of agricultural entrepreneurship, but many problems remain unresolved. Among such problems, it seems possible to include the mechanism of tax and legal incentives for small business in agriculture, which today still remains insufficiently developed, both in terms of doctrine and regulatory and legal consolidation. The relevance of the chosen research topic is because in order to ensure proper legal regulation of social relations existing in a certain area, in addition to certain legal norms, it is assumed that there are other legal instruments that allow the implementation of the prescriptions of the established norms of law. The norms of tax law, tax legal relations, tax incentives and some other legal instruments constitute the mechanism of tax and legal regulation. The mechanism of tax and legal incentives is one of the most controversial issues in such sciences as tax and financial law. Within the framework of the research conducted in this article, the very development of the concept of a legal mechanism for stimulating taxation in terms of stimulating the development of small business in agriculture of the Russian Federation for building a holistic model of taxation organization in this type of entrepreneurial activity is studied.

small business, tax and legal regulation, agriculture, taxes, fees, law, tax law, financial law, entrepreneurship, incentives, tax and legal mechanism

Mammadov N. J. On the mechanism of tax and legal incentives for agricultural activities of small businesses in the Russian Federation. Business. Education. Law, 2023, no. 1, pp. 199—203. DOI: 10.25683/VOLBI.2023.62.515.