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One of the current problems of the Russian tax system is optimization of the level of tax burden on agricultural producers. Differentiated business conditions in agricultural production necessitate a review of the definition of the tax base and tax rates of the unified agricultural tax (UAT). The authors propose to calculate the average rate of UAT in the context of the subjects of the Russian Federation (regions) by the country’s average level of climatic conditions, and the natural and climatic potential of the zone should be determined based on the soil fertility index taking into account soil bonitet values and bioclimatic potential. Thus, the results of calculations by regions of the Russian Federation illustrate the following. Regions with the least favorable climatic potential are located within the North-West Federal District-the Komi Republic, the Arkhangelsk Region, the Vologda Region, respectively, and tax rates there should be minimal.

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Practical need of the national economy of the Russian Federation in research on the use of tax incentives to stimulate innovative activity defined goals, objectives, subject and object of the present study. The aim is to develop a methodology for assessing the impact of the tax incentives from the point of view of the state. In accordance with this purpose the following tasks are formulated and substantiated in the work: creating guidelines to improve tax incentives to stimulate innovative activity in the Russian Federation; development of methodology for assessing the fiscal impact of tax incentives in Russia using the methods of correlation and regression analysis. The developed technique is applied taking into account already introduced incentives and it is able to be applied for adjustment of the tax policy of the state. Under

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