Business activity as an object of tax and legal regulation (on the example of agricultural producers)

Mamedov Nidzhat DzhamilOgli

It is a well-known fact that entrepreneurial activity plays an important role in human activity. Thus, according to article 34 of the Constitution of the Russian Federation, a citizen can use both his property and his abilities to carry out legitimate business activities. Modern society is guided by the fact that the implementation of entrepreneurial activity is carried out by subjects of civil law, which can act as both individuals (when registering themselves as an individual entrepreneur) and legal entities (organizations that are responsible for their own property). it is the tax practice of law enforcement that allows us to form a new view and new approaches to the development of measures to improve the effectiveness of the existing tax mechanism both in general and specifically in the field of taxation of small businesses in the agricultural sector. In particular, it requires the development of a modern approach to the legal regulation of legal relations in this area, the creation of an effective legal mechanism for taxation of small businesses, which should be considered as a separate legal institution, which is based on a comprehensive system of legal relations, involving not only tax, but also civil and a number of other relations. At the same time, the state policy in the field of agricultural production forces the state itself to solve urgent problems related to ensuring the strict receipt of tax payments. On the one hand, the state creates good conditions for the development of the potential of small businesses: an adequate regulatory framework is formed, the protection of their interests is guaranteed and preferential tax regimes are established. On the other hand, in order to increase budget revenues, the state should take special measures that can ensure the effective organization of taxation of these entities, including by tightening tax rules, introducing new tax control procedures, etc.

Keywords:activity, economy, profit, taxes, subject, object, entrepreneur, mechanism, budget, finance, law.