All countries of the world are interested in the development of agriculture since it is the "key" to ensuring food security, and Russia is no exception. Special economic zones of the regional level of the agro-industrial type are promising tools for the development of the industry. It is advisable to create these zones in regions with risky farming because it will reduce the risk of entrepreneurial activity. The main task of the State is to implement protectionist policy towards resident enterprises, which primarily involves reducing the tax burden while simultaneously encouraging investment activities. Implementation of this policy is possible in three main areas, namely, reduction of income tax rates if the enterprise is integrated in a general taxation regime, and reduction of a single agricultural tax, if the enterprise uses a special taxation regime; minimization of contributions to social funds; introduction of accelerated depreciation for fixed assets directly used in production. The article suggests rates for the taxes under consideration, taking into account federal and regional legislation, and assesses the impact of granting tax privileges for revenues of the regional budget. The article is based on materials of Irkutsk region.
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