THE IMPACT OF TAX REGULATION ON INCREASING COMPETITIVENESS IN AGRICULTURE

Issue № 7, 2026, article № 5, pages 53-63

Section: Investment and innovation in agriculture

Language: Russian

Original language title: ВЛИЯНИЕ НАЛОГОВОГО РЕГУЛИРОВАНИЯ НА ПОВЫШЕНИЕ КОНКУРЕНТОСПОСОБНОСТИ В СЕЛЬСКОМ ХОЗЯЙСТВЕ

Keywords: COMPETITIVENESS, TAXES, TAX INCENTIVES, TAX BURDEN, TAX REGULATION, LABOR PRODUCTIVITY, PROFITABILITY, AGRICULTURE, SPECIAL TAX REGIMES

Abstract: This article examines the role of tax regulation as an institutional factor in the competitiveness of agricultural organizations. Based on international and Russian research, it is shown that taxes affect not only the amount of costs, but also investments, technological modernization, industry structure, cash flows, and business sustainability. Using the proposed methodological approach to assessing the impact of taxes on the competitiveness of organizations, the tax burden of 79 regions was calculated and grouped according to three criteria: regions with a low, average, and above average tax burden. For each group of regions, a relationship was identified between the tax burden and competitiveness indicators, including the agricultural production index, revenue, profit, profitability, wages, depreciation of fixed assets, employment, the share of unprofitable organizations, and labor productivity. The relationship revealed that the competitiveness of agriculture is enhanced not by simple tax reduction, but by tax regulation through a long-term development mechanism: predictable rules, targeted benefits, investment incentives, reduced administrative risks, and an ongoing assessment of the results of tax support. Based on the conducted research, recommendations were formulated for adjusting the tax system to increase the competitiveness of agriculture.

Authors: Zaruk Natalia Fedorovna