PROMOTING THE DEVELOPMENT OF THE AGRICULTURAL SECTOR

DOI 10.32651/238-32

Issue № 8, 2023, article № 5, pages 32-38

Section: Problems of efficient management

Language: Russian

Original language title: СТИМУЛИРОВАНИЕ РАЗВИТИЯ СЕЛЬСКОХОЗЯЙСТВЕННОГО СЕКТОРА

Keywords: TAX BURDEN, GROSS REGIONAL PRODUCT, INVESTMENT IN FIXED CAPITAL, LABOR RESOURCES, NET FINANCIAL RESULT, TOTAL INCOME TAX, UAT

Abstract: The agricultural industry, being the basis of food security, ultimately forms the economic security of the entire state. Therefore, this branch of the national economy is receiving multilateral state support. By pursuing a policy of import substitution and providing it financially, the country has achieved food independence from the outside world in terms of basic food products and reduced it in certain positions. Among other measures of state support, great importance is given to the tax regulation of the industry: the policy of preferential taxation is designed to stimulate the development of the agricultural sector, stimulate investment, on this basis, satisfy the demand for products, and reduce its cost. As instruments of tax regulation, tax incentives, tax exemptions, and special tax regimes are used. The article studies the impact of measures taken by the state on tax incentives on the state of this sector of the economy. The information base of the study was the official data of Rosstat, the Federal Tax Service of Russia, data from Internet resources, and publications on the topic under study.

Authors: Zotikov Nikolai Zotikovich, Arlanova Olga Ivanovna, Abrosimova Marina Sergeevna