Author: Andrey A. Maltsev, Dr. Sc. (Ec.), Prof., Head of Global Economy Dept.

Abstract: The possibilities of tax incentives for agribusiness conforming with the WTO requirements are analyzed. The taxation system of Russian agricultural enterprises is tracked in its evolution. There is considered the budgetary allocation scheme of single agricultural tax approved by the Russian Budget Code, which points out the necessity of support for agricultural producers at local and regional level.

Key words: agribusiness; the WTO; state regulation; single agricultural tax; corporate tax.