The aim of research was to study the effect of a single agricultural tax on procedure and level of local budget income generation, which is very important for a number of government programs in agribusiness. In accordance with the federal target program “Development of Reclamation of Land for Agricultural Purposes in Russia for 2014–2020” co-financing of the Program on account of the federal budget allocations is carried out under conditions of allocation the constituents of the Russian Federation budgets, local budgets and extra-budgetary sources, which stimulates the attraction of the funds of various levels budgets (sec. IV of Rationale for resource provision of the Program). It is noted that the improvement of agrarian-industrial complex taxation should be linked to the improvement of methodological approaches in the fiscal mechanism and, above all, a unified agricultural tax by agricultural producers taxation. Adaptive use of fiscal instruments and mechanisms were particularly actualized for such a particular segment of the economy as the agricultural sphere. The main regulatory tools in the area of tax rates are the fees, elements of databases, preferences, penalties, tax relief, tax regimes. The empirical base of the research is presented by State Statistics data in the field of business taxation in one of the constituents of the Russian Federation – Rostov Oblast. This constituent is always among the first to participate in the new tax models implementation, systems, modes of many sectors of the economy, including the agricultural sector.
Keywords: tax, agro-industrial complex, income, budget, agriculture, financing.
