налоговые риски,
оценка налоговых рисков,
методы анализа налоговых рисков,
налоговый контроль,
налоговые нарушения,
единый сельскохозяйственный налог,
специальные налоговые режимы
Abstract
Introduction. A comprehensive analysis of methods for assessing the tax risks of agricultural enterprises, as well as the results of tax audits, is an urgent problem due to the specifics of the industry and the increased attention of regulatory authorities. The purpose of the study is to explore key approaches to identifying and minimizing tax risks in the agro-industrial sector. Methods. The methodological basis of the study was the scientific work of domestic scientists, data from the Federal Tax Service of Russia, Rosstat, the Ministry of Agriculture of the Russian Federation, and their own research. General scientific and specific research methods were applied: system analysis, integrated approach, comparative analysis, elements of economic and statistical analysis. Analysis. The study includes an overview of the characteristics of agricultural activities of enterprises and their reflection in the calculations of tax risks at enterprises, an analysis of qualitative and quantitative methods of assessment, as well as an analysis of statistics on tax violations. Particular attention is paid to data interpretation and practical recommendations for risk mitigation in the application of special tax regimes, such as the Unified Tax System. Results. The results of the study can be used to conduct independent inspections of the tax burden by agricultural enterprises, their compliance with the criteria for applying special tax regimes, increase the financial stability of agricultural enterprises and optimize their tax burden, and improve the methods of conducting inspections by tax authorities.
