Importance Establishing a stable society and market economy, the State should have an effective taxation system, which would meet public and economic interests, ensure economic security and improve the efficiency of agriculture. It is relevant to streamline and optimize the taxation of agricultural entities by charging taxes on agricultural land, rather than on income earned. The article focuses on the rationale for selecting the taxation system in accounting policies of agricultural entities. Objectives The research substantiates a theoretical underpinning and elaborates methodological recommendations to choose and develop a taxation system in accounting policies of agricultural entities. Methods The methodological framework of the research comprises proceedings of national and foreign specialists in accounting policies and taxation, and our own ones. We use modeling, systematization, generalization of theoretical aspects and practical guidelines on implementing the system for charging taxes on agricultural land. Results Having compared the general taxation system and taxation for agricultural producers, we determined the premise for developing the taxation of agricultural entities. We found strengths and weaknesses of the current taxation system and suggest amending the Russian Tax Code so to charge Value Added Tax, as part of taxation of agricultural producers. We also provide practical guidelines for assessing the tax base of agricultural land tax, considering the quality of land and rate of return, and tax rates. Conclusions and Relevance Taxation of agricultural land will contribute to expanding lands under crops. The assessed tax burden corroborates that such tax treatment is reasonable. Furthermore, it would be fairer for agricultural entities in terms of economic theory and practical needs.
Keywords: accounting policies, tax accounting, taxation system, unified agricultural tax, value added tax, agricultural producers, land assets, agricultural areas, quality, current value, arable land, hectare, tax rate, tax burden
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