Taxation of agricultural producers

Modern agriculture in the Republic of Belarus performs many functions the most important of which include ensuring food security production of raw materials for many industries rational use of natural resources and preservation of the rural way of life. The level of development of agriculture allows to judge the state of the entire national economy so it is objectively among the strategic sectors of most economies of the world.This paper is devoted to the analysis of the system of taxation of agricultural enterprises applied in the Republic of Belarus and the structure of budget revenues from agriculture as well as to the substantiation of possible directions of reforming the taxation of agricultural producers.