Based on the study of anti-crisis measures to stabilize the situation in conditions of external sanctions pressure, a description of measures to support economic entities of the agro-industrial complex was given. Attention is focused on the directions for improving the conditions of activity and stimulating the development of small and medium-sized businesses. The problem of compliance with equally favourable conditions during the transportation of agricultural products is highlighted, one of the solutions of which is the current rules of the RADO - an association of bona fide taxpayers. The transformation of tax conditions affects the increase in the tax burden on insurance premiums in agriculture, which indicates an imbalance in inter industrial relations in the agro-industrial complex.
The article considers the peculiarities of taxation of agricultural organizations of the Krasnoyarsk Territory. It was revealed that in 2017-2021, despite an increase in the amount of tax payments by 69.4%, the level of tax burden decreased from 14.1 to 13.6%. It is determined that a large proportion of business entities specialize in the production of crop production with an average tax burden of 7.9%. At the same time, the prevailing taxation regime in the region is the taxation system for agricultural producers (unified agricultural tax). Based on the assessment of the efficiency of agricultural organizations, the influence of industry specialization on the level of tax burden is proved.
The article discusses the forecast of changes in the effectiveness of state support of agricultural organizations in Russia. The task of forecasting the effectiveness of state support for agricultural organizations in Russia for the short and medium term is based on data on the projected revenue (volume of products produced) of agricultural organizations in Russia and the planned amounts of budget support. At the end of 2022, the gap in potential and projected values will be 12.20 roubles/rouble. (38.65 RUB/RUB as a result of optimization against 26.45 roubles/rub. without one).
The article considers the adaptive capabilities of the economic entities of agricultural entrepreneurship of the Tambov region to new market challenges. The characteristic of the adaptation mechanism providing organizational and resource processes of adaptation of the economic system to changes in the internal and external market environment is given. The results of a questionnaire survey of entrepreneurs of the agricultural sector of the Tambov region in order to find out their adaptive potential are presented. It was concluded that despite the multi-channel nature of product sales, the majority of respondents sell their products through intermediaries; respondent enterprises have little participation in government support programs; network trading conditions are neither acceptable nor favourable to the majority of respondents; the level of introduction of digital technologies into production is very low.
The agricultural sector of the economy, taking into account its strategic importance for ensuring the food security of the state, enjoys the exclusive right to apply a special tax regime – a single agricultural tax. Currently, one of the main tasks for the Russian economy to get out of systemic sanctions remains the task of building an effective taxation system. The modern stage has redefined the role and place of tax instruments of the agro-industrial complex in the Russian tax system, which are specific by definition of essential characteristics, due to an industry feature, for example, seasonality, which is important for the execution of budget assignments by economic entities. The author analyzes the tax burden of agricultural producers of the Lipetsk region in the application of various tax regimes, the results of which showed the heterogeneity of the tax burden and, accordingly, the disparity of tax revenues to budget funds.
The websites of 216 agricultural research institutions were investigated. For this study, the main indicators of site evaluation were developed, characterizing its condition and including an evaluation of content, services and services, design, search capabilities, structure, site information, site availability. It is noted that most of the sites are relevant, information is available. It has been established that 30 experimental stations and 2 research institutes have no sites, 12 sites do not work, and 4 sites are unsafe. The websites of 168 research institutes were analyzed and it has been found that all of them are state-owned, representative in content. According to the availability of information, 141 sites are open, 27 are semi-open. 65 research institutes combine scientific and educational activities. 37% of research institutes have their own periodicals and access to full tests of publications is provided on the websites. Links to third-party resources are provided by 54% of research institutes. Only 32% of research institutes are represented in social networks. 18% of research institutes have versions of the site in English, and 22% have a version of the site for the visually impaired. The websites of 100 research institutes (60%) are adapted for mobile devices. It has been established that 66 research institutes are engaged in commercial activities and have an online store. 152 regularly updated relevant research institute websites have been identified. It has been failed to identify general trends in the site construction of the agricultural research institutes. The analysis of the websites revealed the strengths and weaknesses of the websites of the agricultural research institutes. Improving the quality of the websites of the agricultural research institutes, the convenience of users require regularly updating of information on websites, structuring of website content, development of library pages, placement and access to full texts, adaptation for mobile devices.
Poultry waste is one of the main pollutants if it is not disposed of properly, and as the poultry industry develops, the need for proper management of the resulting poultry waste increases. The number of poultry in Russia and foreign countries is increasing annually, and, as a result, the scale of environmental pollution by their waste is growing. Bird droppings can be efficiently disposed of. To reduce the harmful effects, proper processing is required; a number of popular products can be produced. The article analyzes promising technologies for processing bird droppings into animal feed. It is determined that the use of bird droppings in the feeding of farm animals is important, because, firstly, it allows solving the problem of protein nutrition and reducing the cost of agricultural production, and secondly, to preserve the environment.
In hydroponic cultivation, on e of the main tasks is the correct selection of fertilizer in order to ensure efficient growth and yield of plants, as well as improve the taste and useful qualities of products. This article presents a recipe for a three-component fertilizer for soilless cultivation and a scheme for its application. The fertilizer will in crease the efficiency of growing tomatoes, cucumbers, lettuce and straw berries in hydroponics. The scientific novelty of the study lies in the fact that it proposed a new fertilizer composition, as well as improved the procedure for using fertilizers when growing plants in hydroponics. Thanks to this, growing plants in hydroponics will become more efficient. The practical significance of the results obtained is due to the fact that they allow Russia to achieve full technologicals over eignty in the field of vertical agriculture and guarantee food security.
Self–sufficiency of the population with basic foodstuffs is the main task of the regions. The solution of this problem cannot be the same for all subjects of the country. Each region has its own peculiarities, specifics in various fields. From climatic and demographic factors, to territorial location, logistics interchanges, political, financial and other factors. Vegetable growing as a sub-branch of agriculture itself imposes additional bindings on the possibility of achieving the necessary level of self-sufficiency. The authors have analyzed, in our opinion, the most significant factors affecting the self-sufficiency of regions with vegetables and products of their processing. The Siberian Federal District is taken as a basis, the regions of which differ significantly from each other in such indicators as: gross vegetable production, population, consumption and production of vegetables per capita, monetary incomes of the population, technological equipment of vegetable production and processing. To study the dependence of self-sufficiency of the region, the following main factors were selected. These are the consumption of vegetables and vegetable products per capita, the average annual and according to medical standards, the gross production of vegetable products in the region and the average monthly monetary income of the population. The correlation dependence technique was used. Using the normative method and the correlation method, two options for gross vegetable production were calculated, taking into account imports and the level of self-sufficiency of the region.
The article is devoted to issues of technological sovereignty in the country's agro-industrial complex in the conditions of economic sanctions of unfriendly states. The high dependence of domestic agricultural producers on foreign producers of innovative technologies, as well as the necessary means of mechanization and chemicalization for agricultural production, was noted. The need to increase the funds of budgetary financing of research organizations in order to develop domestic breeding both in crop production and in livestock breeding is justified. This is due to the fact that currently the ratio of domestic research and development costs in agriculture to gross value added created in the industry is almost 1.5 times lower than the same indicator in science as a whole: 0.70 and 1.03 percent, respectively. A significant reduction in created varieties and hybrids of crops (by 18.5%), developed new and improved technologies (by 37%) for the period from 2015 to 2021 was shown. The significance of the national project "Science and Universities" as one of the main tools for ensuring technological sovereignty in the agricultural sector of the stratum economy was noted. The role and significance of the Federal Scientific and Technical Program for the Development of Agriculture for 2017-2025 (further - FNTP) has been determined, which is designed to remove the dependence of the domestic agricultural sector on Western technologies in crop production, animal husbandry, feed production, storage and processing of agricultural products. Mechanisms and tools for innovative development of the agricultural sector have been developed and strategic directions have been formulated that require immediate solution in the new economic conditions.