scholarly journals Unified agricultural tax as an indicator of the dynamics of agricultural development in the Russian Federation

2021 ◽  
Vol 273 ◽  
pp. 08052
Author(s):  
Elena Sivolapenko ◽  
Ekaterina Sapozhnikova ◽  
Olga Tyutyunik

Taxation of the agricultural sector continues to be one of the main directions of development of the tax policy of the Russian Federation. On the one hand, taxes in agriculture perform to a greater extent a stimulating function, being the main economic instrument of state regulation of the country’s agro-industrial complex. On the other hand, the rate of development of the agricultural sector and the amount of tax revenues from the payment of unified agricultural tax to the consolidated budget of the state in relation to revenues from other special tax regimes tell us about the insufficient efficiency and popularity of this special tax regime and, consequently, about the presence of some problems of its legislative regulation

Author(s):  
Larisa A. Aguzarova ◽  
Inna I. Dzudtsova

The agro-industrial complex is one of the most important sectors in the economy of any country, and the Russian Federation is no exception. The modern development of the state’s economy largely depends on the level of development of the agro-industrial sector and the efficiency of management activities of its management. For more than 25 years, Russia has been in the process of reforming and transforming the agricultural sector. The level of agricultural development remains quite ambiguous. Stimulating the agricultural sector at the state level is a priority for advanced countries in economic policy, because agriculture is the most important branch of the national economy, which actively involves a diverse set of measures for state support (subsidies, benefits, trade protection, etc.). The existing system of state regulation and support of agriculture in China is based on standard methods used in most countries of the world. The article is devoted to the study of the mechanisms of state support for the agro-industrial complex in China, because it is important to study which structure and organization of agricultural production contributes to the most intensive and balanced development. It is necessary to realize that it is not possible to improve the efficiency of the agro-industrial complex in the short term, so long-term forecasts and programs should be developed. This is especially important in today’s volatile economy. Possible methods of stimulating domestic agricultural producers based on the experience of the country under consideration are considered. As a result of the analysis, positive and negative factors of influence of certain measures for state support of agriculture in General on the country’s economy were identified. The article discusses the main methods of state support for agriculture used in the PRC and the possibility of their application in the Russian Federation. This article is intended for those who work in the field of Finance of the agro-industrial complex.


2019 ◽  
Vol 10 (3) ◽  
pp. 922
Author(s):  
Anatoly T. STADNIK ◽  
Svetlana G. CHERNOVA ◽  
Konstantin E. VAHNEVICH ◽  
Sergei SCHELKOVNIKOV ◽  
Anastasia A. SAMOKHVALOVA ◽  
...  

The grain farming is the basic sector of the agro-industrial complex (AIC) of the Russian Federation, which has always been the basis for the sustainable development of the entire agricultural sector of the country. The feed grain is of particular importance for obtaining cheap livestock products and import substitution in this field. The share of the imported meat and dairy products will sharply decrease if the system of ensuring self-sufficiency for the country's regions with grain is properly built. At the same time, the resources spent on imports will fund the development of the entire AIC. Due to some natural and economic factors, not all regions in the Russian Federation are able to provide themselves with their own grain. It is favorable for such regions to import cheap grain from other regions and to supply their cheap livestock products to these regions. Most of the grain should be fed to livestock and poultry in order to eliminate the discrepancy between the export and import of food. The attempts are made in the Russian Federation to transfer agriculture to an industrial basis, but, unfortunately, this is done only in the farms that receive high subsidies and preferential loans, while most of the farms try to develop at their own expense, which they lack. This results in the technological backwardness of the industry and the general crisis state.


2020 ◽  
Vol 19 (12) ◽  
pp. 2210-2224
Author(s):  
V.M. Sharapova ◽  
T.N. Medvedeva ◽  
E.A. Farvazova

Subject. The article considers a procedure for calculating and distributing State support to depressed agricultural regions in the framework of a new type of budget financing, i.e. compensating and stimulating subsidies. Objectives. The purpose is to evaluate the efficiency of the system of State regulation of agribusiness in a depressed region, determine the priority of modern methods of budgetary support from the State, improve the methodological approach to the distribution of State aid among subjects of the Russian Federation with low level of socio-economic development. Methods. The study draws on the abstract and logical method, methods of statistical analysis, grouping, comparison, and generalization. Results. We realized the objectives of the study, using the agricultural producers of the Kurgan Oblast case. The paper analyzes the condition of agricultural sector in the depressed region, assesses the State support system efficiency for the agricultural sector of the Trans-Ural region, considers government measures related to the regulation of the economy of backward regions. It presents an updated method of budget financing within an incentive subsidy by clarifying the calculations and introducing an additional indicator that reflects the level of remuneration of regional agricultural producers. Conclusions. The updated calculation methodology for incentive subsidies to depressed regions enables to build a certain economic rating of ten depressed regions of the Russian Federation, taking into account not only the volume of production and employment, but also the level of wages of agricultural workers.


2019 ◽  
pp. 38-46
Author(s):  
I.P. Abramenko ◽  
L.A. Novoselskaya ◽  
R.V. Revunov ◽  
Yanchenko

The article considers the reclamation park, which is an instrument of state stimulation of the development of economic entities of the agro-industrial complex on irrigated lands. On the example of the Rostov region, the authors analyzed the organizational, economic and regulatory mechanisms for the functioning of reclamation parks, as well as the socio-economic effects that arise in connection with the implementation of the specified tools. The results obtained can be used by state authorities of the Russian Federation, a constituent entity of the Russian Federation when drawing up plans for socio-economic development, developing strategies and programs, as well as by economic entities in managing agricultural activities.


2020 ◽  
pp. 126-133
Author(s):  
Elena Bocharova ◽  

In the context of increasing competitiveness, the relevance of justifying strategic priorities for improving the professional competencies of employees of the Russian agro-industrial complex is significantly increasing. There is a need to develop proposals for the formation, implementation and control of strategic management based on the proposed priorities. Research methodology based on data from the 26 waves of "Russian monitoring of economic situation and population health, (RLMS-HSE)", and also on materials of Federal state statistics service of the Russian Federation. This document systematizes Russian and foreign methodological approaches to the study of professional competencies of agricultural workers. The article substantiates the need to apply a competence-based approach in the field of strategic personnel management in the agricultural sector of the economy. The modern approach to assessing professional competencies is based on the need to identify various factors that affect the content of employees' work and improve the efficiency of the work performed. This approach will allow us to develop recommendations for the formation, implementation and development of a mechanism for improving the professional competencies of workers in agriculture in the Russian Federation. Agriculture is still an economic sector that employs many low-skilled workers. Proposals are needed for the formation, implementation and control of strategic personnel management in the agricultural sector of the economy. The main priorities for the development of professional competencies of industry employees were determined based on the analysis of state programs for personnel support. The main directions are: modernization of the entire system of training and retraining of agricultural workers, participation of individuals in the process of continuing education using the existing potential of state and public institutions, creating comfortable working conditions, as well as improving the system of material and non-material incentives for personnel. Federal and regional authorities, as well as enterprise management, can use the theoretical and methodological conclusions of this article when developing a strategy for staffing agriculture. The practical significance of this work lies in this.


2021 ◽  
pp. 5-14
Author(s):  
V. F. Pivovarov ◽  
R. A. Meshcheryakova ◽  
T. N. Surikhina ◽  
O. A. Razin ◽  
A. A. Tareeva

The article examines the results of the impact of the COVID-19 pandemic on the global economy and the economy of the Russian Federation at the end of 2020. The quarantine measures introduced by the countries continue to negatively affect the economic situation in the world and the economies of individual countries. There is an acute shortage of seasonal workers in the agricultural sector of the countries of the world. The introduction of restrictions on the export of goods reduced the volume of imports. In Russia, the growth rate of imports from non-CIS countries has decreased. In January 2021, compared to January 2020, imports for food products and raw materials for their production decreased by 4.2%, and for vegetables – by 11.5%. According to the Federal Customs Service, the export of vegetables increased 3 times in terms of physical volumes and only 11% in terms of value. The growth in the physical volumes of export of products of the agro-industrial complex of the Russian Federation did not lead to a corresponding increase in revenue. The prices for vegetables imported into the country were 2.5-3.4 times higher than the prices for exported ones. Despite some difficulties, losses in this area due to the pandemic were minimal. The gross harvest of vegetables in the country as a whole amounted to 13.8 million tons, which is 1.7% below the level of 2019. At the same time, the gross harvest of vegetables in open ground decreased by 3.1%, vegetables in protected ground increased by 6.6%. Difficulties encountered in implementation. During the crisis period due to the COVID-19 pandemic, the demand for vegetables fell by 30%. Consumers, in an effort to improve their immunity, began to buy more environmentally friendly and healthy products, including vegetables. The demand for organic products has grown by 15-20%. To accelerate the economic recovery, it was necessary to take additional measures on the part of states to support producers and consumers, restore purchasing power and help businesses, expand access to credit resources, stimulate investment activity, and reduce the tax burden on businesses and the population. In Russia, financial support for the main measures of state policy in the field of the agro-industrial complex is carried out within the framework of the implementation of the State Program for the Development of Agriculture and the regulation of markets for agricultural products, raw materials and food.


2021 ◽  
Vol 273 ◽  
pp. 08013
Author(s):  
Ksenia Dobrokvashina

This article examines the effectiveness of state regulation of the agro-industrial complex in the Russian Federation. An assessment of the main legal problems in this area is given. On the example of foreign countries, various approaches to the reform of the agricultural industry are analyzed. The author examines the reforms in the field of agro-industrial complex and assesses their effectiveness. The main programs and directions of the studied field of economics are given. The provisions of federal laws, civil, tax, and land codes of several countries and other regulatory legal acts were considered. Conclusions are formulated about the main most optimal and necessary directions of state regulation. The author expresses the opinion about the need for certain actions in the state policy on the regulation and support of agro-industrial production.


2021 ◽  
Vol 273 ◽  
pp. 08077
Author(s):  
Ludmila Spektor ◽  
Vadim Tinshin

The purpose of the article is to study the legal regulation of the agro-industrial complex on the territory of the Russian Federation. Also, this article will consider examples of the CIS countries and countries bordering on the territory of Russia. This work will present: definition (APC), study of the subject and method of legal regulation, which are applied in relation to the agro-industrial complex in Russia, the history of the creation of agricultural complexes in the territory of the Russian Federation, we will talk about industries, the export of agricultural products, as well as what kind of assistance the Russian state and the CIS countries provide in the agricultural sector, support for the agro-industrial complex will also be considered.


2021 ◽  
Vol 273 ◽  
pp. 08056
Author(s):  
Ekaterina Trunova

The article discusses measures of state support for the agricultural sector as one of the key areas of activity of the agro-industrial complex in the Russian Federation, analyzes common fraudulent schemes that act against the interests of state policy in the field of support and development of the fundamental directions of the agro-industrial complex. In addition, other types of fraud, common in this area of entrepreneurial and other economic activity, have been investigated. It is concluded that counteraction to such crimes has certain disadvantages. The paper proposes measures to improve the efficiency of disclosing and prosecuting crimes in the field of economic activity committed in the agricultural sector.


Sign in / Sign up

Export Citation Format

Share Document