FEATURES OF TAX MECHANISM FUNCTIONING IN FISHING INDUSTRY

The composition of fishery enterprises is diverse. The state actively supports the fishing industry, using a tax mechanism. The measures of tax regulation for various enterprises of the fisheries complex are different: the enterprises have a different set of tax breaks. Fish processing enterprises and aquaculture have the least opportunities for preferential taxation and insurance premiums. It is proposed to grant enterprises of the fish-processing complex the right to apply a single agricultural tax without limiting the average number of employees.