Scientific and practical aspects of the formation of the tax burden in agricultural organizations

The author’s definition of such concepts as ‘state support of agroindustrial complex’ and ‘tax burden’ is given. The author proposes an algorithm for making managerial decisions to reduce the costs of taxes and fees paid by agricultural organisations within the framework of the current legislation. The model of financial management and controlling of tax burden is presented, including the relationship with accounting and contractual policies, existing benefits and tax calendar.