Relevance. Of particular relevance is the consideration of problematic aspects of the application of the system of special tax regimes for the activities of small businesses; this article on the taxation system for agricultural producers.Methods. In the process of studying topical issues of taxation of agricultural producers, the works of famous Russian and foreign scientists-economists in the field of taxation, economic and financial security, accounting and reporting, economic analysis were used.Results. The obtained calculations of the comparative assessment of the application of the single agricultural tax (SAT) and the simplified system of taxation (SST) of the studied economic entity OOO KFH "Kyzyl Sabancha" allow us to speak about the correctness of our hypothesis about the return to the application of the SAT. Moreover, the data for the past reporting year 2021 indicate a clear decrease in the amount of tax payments made to the budget from the current level of 825.84 thousand rubles to the level of 786 thousand rubles — minus 39.84 thousand rubles in absolute terms. The key factor is that the payment under the SAT in the amount of 68.46 thousand rubles is by 39.84 thousand rubles less than payment under the SST. In this regard, we recommend the management of the enterprise to switch to the SAT taxation system.