The theoretical and methodological aspects of determining the tax burden and its relationship with the results of agricultural producers were clarified. We have developed our own methodology for assessing the tax and fiscal burden, which allows us to determine the effectiveness and directions of improving the taxation of agricultural producers. Taxpayer efficiency ratio and indices are justified. A mechanism for determining the effectiveness of taxation has been developed, which includes determining the ratio of tax and fiscal loads, the level (index) of fiscal burden, and the share of the balance of gross profit. The existence (absence) of a balance of economic interests of tax participants is determined by the ratio of indices of solvency indicators, taxpayer efficiency and potential for its development. Compliance with parity in the distribution of tax results among its three participants is assessed by the ratio of their shares in revenue and gross profit: the state - by the amount of taxes; company - on insurance contributions to extra budgetary funds; taxpayers - in size of the rest of gross profit after payment of taxes without income tax (personal income tax)..
The impact of the epidemic had COVID-19 affected all, without exception, aspects of the life of modern society, without bypassing the production system, which contained a number of significant shortcomings. Producers and consumers were separated by long and rigid supply chains, leading to forced food losses and cost distortions, and the most vulnerable people felt the problem of the physical and price tolerance of healthy and nutritious products. Food security was a complex and multidimensional problem that was both international and domestic in nature and affected every individual, every social group and could only be resolved if it was guaranteed by law. Food security is ensured through the development of bio-technologies and import substitution for basic food products, as well as by preventing the depletion of land resources, as well as the reduction of agricultural land and arable land, the seizure of the national grain market by foreign companies, and the uncontrolled distribution of food products obtained from genetically modified plants using genetically modified microorganisms. The work proposes an author's interpretation of the definition of "food security." The authors presented and summarized the indicators of food security, summarized the foreign experience of epidemiological trends affecting the problems of food security. The impact of the pandemic on the vital aspects of the region's life, the food system had also been analysed, and prices of basic foodstuffs in the Voronezh region had been monitored under epidemiological restrictions.
The issue of developing an organizational and economic mechanism of state support for the agro-industrial complex of an industrial region is being actualized due to the fact that it is necessary to coordinate the interactions of the subjects of the food supply system of the region's population. The state should not only regulate, but also coordinate, integrate the activities of agricultural producers and scientific and educational centres, industrial enterprises and their associations (associations) in order to provide the population with affordable and high-quality food products, increase the competitiveness of the regional agro-industrial complex and diversification of the region's economy. The points of growth in achieving this goal are the modernization and the creation of new innovative agricultural, food and processing industries, as well as the production of functional food products, deep processing of agricultural raw materials. The authors propose an improved organizational and economic mechanism and a supplemented organizational structure of the Ministry of Agriculture and Processing Industry of Kuzbass.
The disparity of prices for goods and services in the domestic dairy sub-complex is the reason for the lack of a noticeable increase in milk production, underutilization of the processing industry and a scarce assortment of expensive dairy products provided to the population by trade. A way out of this situation can be found through the establishment of agricultural cooperatives. An example of such a solution is the proposal to create a dairy cooperative on the basis of Pilna Dairy Business in the south-western dairy raw materials zone of the Nizhny Novgorod Region. It is planned to include milk producers, a processing enterprise, educational organizations and a regulator in such a cooperative. To develop the material and technical base, it is planned to use grant support for the created agricultural cooperative (70‰ of the cost) and the own investments of the cooperative members. According to the calculations, the net discounted income from the implementation of the project will amount to 63.3 million roubles. The efficiency of the project convincingly proves the profitability index. The ROI period will be 0.173 years or a little more than two months. In accordance with the developed project, the profit from the sale of milk in agricultural organizations, which is supposed to be obtained by reducing transport costs, will increase by an average of more than 1.5 times, which is a significant factor in financial recovery.
The article is devoted to the study of modern trends and the role of farmers as promising suppliers of agricultural products to the national market. The relevance of the study is based on the establishment and spread of private ownership of land resources and, as a result, the rapid development of individual entrepreneurship in the agricultural sector of the economy, which predetermines the key position of farmers as significant economic entities. The rationale for the presence and expansion of the activities of farmers as a driving force for the development of the agrarian sector of the Russian economy is the subject of this article. The purpose of the study is to assess the contribution of farmers to meeting the market needs of the main types of agricultural products. When using the methods of statistical grouping, the use of cultivated areas, the distribution of cattle by groups (types) of farms are analyzed; the level of marketability farmers is determined for the products sold, depending on the availability of land resources and productive livestock. The results of the study include a steady trend towards the enlargement of farmers' farms, the leading role of the group of large farmers in the production of basic agricultural products and the strengthening of their positions in the agricultural sector of the national economy.
The article substantiates the methodology for improving strategic instruments for managing the competitiveness of the region’s meat industry, and shows the need to coordinate these tools with the competitive strategies of local producers. The methodology is based on the construction of a model based on a description of the state of competition in the region’s meat market and an assessment of the competitiveness factors of the meat industry. When constructing the model, the institutions that make up the meat industry, as well as industry boundaries are described, and the state of competition is assessed. Together with an analysis of the strategic tools used by the regional authorities to manage the competitiveness of the regional meat industry, this stage allows us to describe the mechanisms of competition between producers in the regional market. The subsequent analysis is aimed at matching each of the factors of the competitiveness of the meat industry and the variables used to manage it. Based on these variables, in accordance with the condition for the reliability of the estimates obtained, a model is constructed that describes the relationship between the competitiveness of the meat industry and the factors and tools for its support. It also substantiates the need to evaluate the effectiveness of strategic instruments for managing the competitiveness of the regional meat industry.
Over a quarter of Russians lives in rural areas. The living standards gap between rural and urban populations has been widening. The countryside has become an unattractive place to live especially to people of working age. The goal of this research is to develop the Russian rural areas typology, which can be used in shaping a differentiated approach to rural development management. The author created the information framework for research on the municipal districts of the Russian Federation, divided them into groups according to the values of suggested typological criteria, and developed the Russian rural areas typology based on the analysis of the groups’ composition. The validity of typology is supported by the main economic, demographic and spatial indicators of the rural areas: the differences in the median values of indicators for the typological groups of the Russian regions’ municipal districts were revealed.
The article provides a comparative analysis of Russian and foreign experience in assessing the effectiveness of rural management. The drawbacks of the official methods of this assessment adopted in Russia are revealed, it is shown that they are periodically refined, but, despite this, they do not yet meet modern requirements, and therefore do not serve as an effective tool to stimulate the socio-economic development of the village. It is noted that in order to improve them, it is necessary to solve a number of problems: to replace the current assessment indicators with those that to a greater extent reflect the interests of the rural population; ensure transparency of the assessment and full participation of the population in it; strengthen the follow-up to the assessment for rural development.
The development of the country's agro-industrial complex is inseparable from the comprehensive development of rural areas. Rural areas have absorbed most of the problems of modern society, which hinders their innovative development. However, the presence of problems and the degree of their severity are not the same not only on the territory of our country, but also at the regional level. The prospects for the development of agriculture as a whole depend on the nature of these features. To manage the development of rural areas, a system of legal regulation has been developed, both at the federal and regional levels, which determines the priority areas. Assessment of the development of rural areas based on the indicator approach allows monitoring the state in order to identify weak positions. The system of development indicators should be adapted to the characteristics of the rural areas of the region.
The use of public-private partnerships was seen by the authors as a low-cost mechanism for promoting rural social development through local initiatives. The main approaches to the concept of "public-private partnership" were considered, possible options for implementing public-private partnership in rural society were analyzed, and the main obstacles to the implementation of this mechanism were formulated. On the basis of the survey conducted and analysis of the experience of implementing public-private partnership projects in the constituent entities of the Russian Federation for the integrated development of rural territories, directions were proposed for improving the regulatory framework and financial motivation to attract extra budgetary funds.