ImportanceThe article studies the economic relations that arise in the course of taxation of agricultural producers. The paper discusses the problems of agro-industrial integration of tax relations subjects, acting as responsible members of the consolidated group of taxpayers. Objectives The goal is to study the characteristics of the tax regulation of integrated units of the agro-industrial complex in the Central Black Earth Region of the Russian Federation. Methods The research's database includes the following: legislative and normative-legal acts of State authorities, Federal laws, Presidential decrees and orders of the Government of the Russian Federation, the materials of scientific-practical conferences, affecting the taxation of agricultural producers, as well as the works of domestic and foreign scientists. Results Our own opinion is that the establishment and development of the integration formations in agriculture are greatly influenced by Federal and regional authorities. We have considered a complex of legal, administrative and economic measures to encourage the integration of organizational and business structures technologically and economically interrelated with agriculture. We have also analyzed the peculiarities of the development of the integration of agro-based units in the subjects of Central Black Earth Region and formulated and justified the features and types of tax control, as well as the specific features of taxation in general structures. Conclusions and Relevance We conclude that a successful solution to the financial and economic problems facing agricultural entities in the implementation of a reproductive cycle (production - processing - implementation) in the context of market economy is impossible without the active government intervention. We prove that a tax policy provides effective tools for regional development. The main provisions and research findings can be used by regional Governments and tax authorities in developing the activities to improve the system of tax regulation and support of the agrarian sector.
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