Importance Tax policy is one of widely used methods of State regulation of the Russian economy. Tax incentives for agriculture have a direct impact on the amount and movement of tax revenues. The analysis of implications of tax regulation is intended to promote adequate decisions in the sector. Objectives The purpose of the study is to identify fiscal consequences of tax regulation of agriculture in the Mari El Republic and prospects for applying the methods of such regulation to implement a result-oriented State policy in the sector. Methods The research employs methods of economic and statistical analysis, a set of methods of scientific abstraction and systems analysis, including general formal-logical methods and techniques (analysis and synthesis, induction and deduction, comparison). Results I analyzed statistical reporting data of the Department of the Federal Tax Service of the Russian Federation for the Mari El Republic. The analysis revealed certain fiscal implications related to tax regulation of agriculture and some objective socio-economic processes in the sector. Conclusions The overall accrued taxes for the period under review are negative, however, the real tax burden regularly exceeds the nominal one. In the structure of tax revenues, personal income tax dominates. Proceeds from income tax in agriculture have a positive trend (unlike proceeds from the land tax). For targeted and selective effects on processes in the agrarian sphere, it is advisable to update tax credits for certain types of taxes.
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