UDC 623.746.4 - 519
DOI 10.36461/NP.2025.75.3.020

UNMANNED AERIAL VEHICLES IN AGRICULTURE: LEGAL, TAX AND ACCOUNTING ASPECTS
I.V. Pavlova, Candidate of Economic Sciences, Associate Professor;
O.V. Lavrina, Candidate of Economic Sciences, Associate Professor;
I.E. Shpagina, Candidate of Economic Sciences, Associate Professor;
E.V. Shirokova, Candidate of Economic Sciences, Associate Professor
Penza State Agrarian University, Penza, Russia, tel. 8 (412) 62-81-33, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

Unmanned aerial vehicles (UAVs) in agriculture are capable of performing critical technological operations that reduce environmental damage, cash and labor costs, optimize agricultural processes and, as a result, increase operational efficiency. However, the use of unmanned aerial systems is currently associated with problems at legal, tax and accounting levels, that requires some more information and details clarified. The article deals with a reasonable justification for efficient impact of unmanned technologies on global agriculture, the reasons for their temporarily limited use in Russia, and prospects for the future. The classification of the UAVs and the accompanying operating procedures for each group of the UAVs were observed. Current research identified most common problems in legal regulation of the agricultural UAVs use along with their interpretation in the Experimental legal regime program and further implementation into practice. The research also observed tax and accounting aspects towards the use of unmanned aerial systems. Efficient measures were proposed to solve several problems connected with the UAV practical use in agriculture.
Keywords: Unmanned aerial vehicle, max take-off weight, state registration, legal registration, aviation regulations, flight safety, accounting system, taxable object.

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