| Issue |
E3S Web Conf.
Volume 254, 2021
International Scientific and Practical Conference “Fundamental and Applied Research in Biology and Agriculture: Current Issues, Achievements and Innovations” (FARBA 2021)
|
|
|---|---|---|
| Article Number | 10015 | |
| Number of page(s) | 8 | |
| Section | The Role of Economic Science in Ensuring Sustainable Development of Agriculture | |
| DOI | https://doi.org/10.1051/e3sconf/202125410015 | |
| Published online | 05 May 2021 | |
Taxation features in the context of economic sectors of the constituent entity of the Russian Federation
I.N. Ulianov Chuvash State University, Cheboksary, Russia
* Corresponding author: tanya-7878@mail.ru
The features of modern taxation in the context of economic sectors are considered on the example of a specific region of Russia. The structure of tax revenues, gross regional product, as well as our own calculations of the actual tax burden in the context of economic activities of the Chuvash Republic are studied. It is revealed that in the studied region, such types of economic sectors as manufacturing, construction, and extraction of minerals bear a high tax burden, and in the republic as a whole, the tax burden is unevenly distributed across economic sectors due to the current structure of the region's economy. At the same time, the peculiarities of taxation of agriculture contributed to the fact that this industry provided only 0.4% of all received tax payments in Chuvashia. The agricultural sector bears a minimal tax burden. It is concluded that in current taxation conditions, organizations and entrepreneurs of the agricultural sector find it economically feasible to calculate and plan their tax burden.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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