TAX POLICY INFLUENCE ON PRICING IN THE AGRO-INDUSTRIAL COMPLEX

Issue № 6, 2025, article № 5, pages 45-54

Section: Investment and innovation in agriculture

Language: Russian

Original language title: ВЛИЯНИЕ НАЛОГОВОЙ ПОЛИТИКИ НА ФОРМИРОВАНИЕ ЦЕН В АПК

Keywords: AGRO-INDUSTRIAL COMPLEX, METHODOLOGY, TAX BURDEN, TAX POLICY, TAX COMPONENT OF AGRO-FOOD PRODUCTS, PRODUCTION COST, PRICES

Abstract: The paper is devoted to the study of the tax policy influence on pricing in the agro-industrial complex. Tax policy through the tax mechanism and its instruments: the tax system, changes in rates and objects of taxes, the introduction of benefits and preferences – influences the development of socio-economic processes in the state, including the formation of prices. An assessment of the tax mechanism transformation in the agro-industrial complex was carried out, which made it possible to establish a positive impact on the production of agricultural products, the creation of conditions for attracting investment and to identify the problems in pricing. The analysis of the effectiveness of tax policy and its impact on prices in the agro-industrial complex sectors was carried out through indicators of the level of tax burden, indices of production, investments in fixed capital, production cost and prices of agricultural products. Preferential tax measures for the agricultural sector and other sectors of the agro-industrial complex have reduced the burden of direct taxes on production costs and indirect taxes on revenue, which has led to a reduction in the impact of taxes on prices in the agro-food sector. An analysis of prices and taxes for the period from 2014 to 2024 showed that they are closely interdependent. This relationship requires constant analysis and competent management by government agencies to ensure economic stability and maintain an optimal standard of living for the population. For this purpose, a methodology was developed for determining the share of the tax component in the final price of products, which is based on the use of a mechanism for taxing indirect and direct taxes. Testing of the methodology for the main types of agricultural products made it possible to determine the heterogeneity of the tax component in the final price of the product, which is due to various reasons. Thus, it is necessary to constantly monitor the tax component in the final price of agricultural products in order to develop comprehensive and systemic measures to create price balance in the agro-industrial complex.

Authors: Zaruk Natalia Fedorovna