A large number of scientific and practical studies are devoted to the study of the tax burden of agriculture. However, all of them are mainly subjective in nature and are based on actual data from individual business entities in Russian regions for a specific period of time without analyzing dynamics, and even if they take into account various taxation regimes widely used in the agro-industrial complex, they still cannot be used as guidelines in determining tax risks of agricultural producers of all constituent entities of the Russian Federation. The article calculates the level of tax burden for agricultural organizations of the Volgograd region that are on the special tax system, depending on the amount of income they receive, based on publicly available criteria for self-assessment of risks by taxpayers for 2019-2021, according to the methodology used by the Federal Tax Service in the process of selecting objects, in of which it is planned to conduct on-site tax audits in the near future. A comparative analysis was carried out with all-Russian information on industry average indicators according to the concept of the planning system for on-site tax audits, including for 2022. An assessment was made of the existing tax administration system for agribusiness; problems are identified and immediate prospects are outlined.
The article reveals the processes of sustainable development and implementation of ESG principles in the Russian corporate sector (using the example of agro-industrial holdings). The paper provides an overview of the practice of implementing sustainable development and implementing ESG principles in the activities of agro holdings: Steppe, Ekoniva Group. The ESG ranking of Russian companies as of December 2023 is presented, highlighting the leaders (TOP 5) and companies producing agricultural products, and information received from the Expert RA rating agency and the Federal State Statistics Service is analyzed. The authors substantiate the barriers and reveal ways to stimulate the development of ESG principles in Russia.
The need for state support for agricultural producers is determined by objective reasons and conditions under which and under which agro-industrial enterprises cannot do without outside help, and these reasons and conditions cannot be promptly eliminated. Subsidies are one of the main forms of state support for agricultural producers. Subsidies are designed, firstly, to stop the effects of imbalances in the distribution of added value between economic entities that differ in their market position. Secondly, a weighty argument according to which it is advisable to subsidize agricultural producers is the course declared by the Government of the Russian Federation for scientific, technical and innovative development. Here, first of all, it is necessary to stimulate priority commodity and technological directions of agro-industrial complex development. As a result of the research, it was found that the volume of subsidies to agricultural organizations in the Russian Federation as a whole, the Central Federal District and, especially in the Belgorod region, is decreasing. At the same time, on average for the analyzed period (2018-2022), the level of state support per 1 hectare of agricultural land in the Belgorod region was noticeably higher than the average for the Central Federal District and the Russian Federation. However, if in 2018 the level of state support per 1 hectare of agricultural land in the Belgorod region exceeded the federal figure by 4 times, and the district indicator by 2 times, then in 2022 this advantage was lost.
A comparative analysis of the amount of state support per 1 ton of milk produced and the structure of state support from federal and regional budgets in the Northwestern Federal District and certain regions of the Central Federal District showed a significant differentiation of these indicators. Regions of the Non-black earth region of Russia with less favorable agro-climatic conditions lose out in the allocation of support funds from the federal budget. The pace of the creation of slaughterhouses in the Russian Federation over the period under study demonstrated a twofold increase. The share of created slaughterhouses at newly commissioned livestock facilities increased to 90%, while reconstructed and modernized ones decreased to 10%. State support for milk production has had a positive impact on the pace of creation of livestock farms in the regions. At the same time, the ratio of the created slaughterhouses to the total number of cows kept in agricultural organizations, farms and individual entrepreneurs remains low. The state support provided per cow kept on farms had little effect on the total number of slaughterhouses created per 100 cows during the period, with significant differentiation of these indicators between regions. An analysis of the volume of total state support for the period 2016-2022, based on the new or modernized cattle place created during the study period, revealed multiple differences between regions in this indicator, with its weak connection with the number of built cattle places per 100 cows. The analysis proves the need to improve the organizational and economic mechanism to support the technological modernization of dairy farming.
The purpose of the work was to carry out an economic assessment of the use of soil herbicides in the technology of cultivating grain crops. The relevance lies in the fact that the use of soil herbicides is being studied for the first time in the technology of cultivating grain crops. As a result of the detection of a production error, a reconnaissance study is carried out on the possibility of using soil workers in the technology of cultivating grain crops, which will identify agricultural crops tolerant to soil herbicides and develop a technology for cultivating crops that contributes to the more complete extermination of weeds in the crop rotation system. The article also provides data on the assessment of the biological yield of oats obtained during a single use of soil herbicide without the subsequent use of pesticides for growing plants in comparison with the technology of cultivation of oats traditional for the Amur Region. An economic assessment of the effectiveness of the use of soil in oat crops was carried out, as a result of which a slight increase in the cost of cultivation technology using soil workers relative to traditional technology was revealed due to an increase in the cost of pesticides. At the same time, the decrease in biological yield from the use of soil workers is due to the stress to which plants were subjected during seedlings and seedlings. The profitability of production at the price of selling oat seeds remains at a fairly high level and amounts to 167.9% when using soil workers and the sale price of 10 thousand rubles. per ton of seeds.
The study revealed the factors of the external and internal environment that mediate the formation of an innovative component. The functional scheme of the model "innovative component" of the potential of the producer of organic products is constructed, indicators of the development of organic agriculture of the Russian Federation and the regional market of organic crop products are monitored. According to the results of 2021, the increase in production volumes in the Russian Federation of organic wheat, barley, buckwheat, rye, oats, corn, rice was established. The regional market of organic crop production is studied on the example of the Saratov region with the allocation of products presented on electronic platforms and having the appropriate organic products labeling. The results of the study are summarized taking into account the Decree of the Government of the Russian Federation dated 07/14/2021 No. 1912-r "On approval of the goals and main directions of sustainable (including green) development of the Russian Federation, the Draft Decree of the Government of the Russian Federation "On the strategy for the development of organic production in the Russian Federation until 2030" with justification for the progressive development of organic crop production and providing the population of Russia with environmental clean food products, entering the world market with competitive, high-margin and high-quality organic agriculture products.
The development of organic production is currently controversial and controversial. Among scientists and specialists, there is no single scientifically based position on the content of the category “organic production” itself, on the forms and directions of development, its state support, and the possibilities of using public-private partnerships. And this is natural for a new emerging phenomenon in the economic life of society, hence the need to consider the problems of its development in a systemic and multidimensional format - from production, philosophy of thinking, attitude towards healthy eating, lack of professional specialists and to the level of income of the population, its solvency. No less important is our initial methodological position, how ensuring the country’s food security directly affects the scale of development of organic production. In conditions of food shortage, it is impossible to ensure its successful functioning. This entails the most important task of achieving real food security based on domestic technologies, tractors and other agricultural machines, seeds, reproduction of our own young livestock and poultry, improvement of regulations, training of new personnel, tools for minimizing the negative consequences of modern challenges and threats, which in general, it will ensure economic and food security, as well as ensure anti-corruption control in society.
The article considers the conditions for the development of the grain-food chain on the example of organizations in the Tambov region, analyzes the effectiveness of the functioning of the grain-product sub complex of the agro industrial complex of the Tambov region. The results of the analysis showed that it has high economic potential. In general, the economic efficiency of the grain and food chain of the agro-industrial complex of the Tambov region for the period 2020-2022 is characterized by cost-effective production.
The article examines the current trends in the development of feed production in the Voronezh region. It was revealed that the provision of animals with high-quality plant feeds in the region remains insufficient, and in most enterprises their deficiency does not allow balancing diets in terms of nutrition, macro- and microelements, vitamins. There is a tendency to reduce the consumption of coarse and juicy feeds in the structure of the cattle diet, while the proportion of concentrates reaches 50% at a rate of 30-40%. This leads to a reduction in the period of economic use of cows and a decrease in the genetic potential of productivity. The analysis showed that natural forage lands are used irrationally in the region. Cattle’s grazing is carried out only on 20% of the pasture area, which is economically impractical. It is concluded that the development of feed production should be based on the fundamental improvement of hayfields and pastures, the introduction of legume perennial grasses into crop rotation, the introduction of innovations and advanced scientific achievements.
Food security in the vegetable market determines the balanced nutrition of the population and is the basis of its health. The article analyzes the state of food security in the vegetable market, identifies the main vectors of its development: a decrease in import dependence and an increase in the level of consumption. At the same time, the main parameters of domestic vegetable production were determined (production growth by 30.2%), ensuring consumption at the level of rational norms and the level of self-sufficiency provided for by the Food Security Doctrine. Based on the analysis of the gross production of vegetables in the open and protected ground, as well as the level of consumption of vegetables and its structure, proposals were formulated for the further development of vegetable growing in Russia in order to ensure food security. Development is required in both segments of vegetable growing: open ground and protected ground, with the advancing development of the commodity distribution infrastructure. At the same time, attention should be paid to the formation of the effective demand of the population for vegetable products in terms of economic accessibility through the growth of incomes of the population, physical accessibility through the development of market infrastructure while shaping the population's understanding of the importance of vegetables as the basis of a healthy lifestyle.