With extensive growth models exhausted, global food challenges, and increasing environmental constraints, a deeper understanding of the economic nature of land is no longer a purely academic question but rather a foundation for strategic decisions. Research into this problem allows us to move beyond the simplified perception of land as a mere territorial resource or passive property, revealing its dual nature as a unique factor of production, simultaneously belonging to both natural and socioeconomic systems. This article substantiates the thesis that the duality of land's existence as a factor of production gives rise to a number of contradictions concerning the value characteristics of land as a social productive force, as well as its reproduction processes. The practical significance of this study lies in the fact that the author offers a systemic view of a resource whose rational use directly impacts the future food, environmental, and, consequently, political stability of society. This approach will enable the development of a comprehensive policy that integrates economic assessment tools, legal mechanisms for regulating land turnover, and environmental requirements for soil restoration into a unified strategy. Only through the prism of understanding the land as a complex social productive force can we overcome these contradictions and create the conditions for a transition to a sustainable model of agro-industrial production, where economic efficiency is inextricably linked with responsibility for preserving the natural base.
The article is devoted to the implementation of land reform at the present stage in terms of the transfer of rights and its restriction on the exchange of agricultural land plots for both state and municipal and private property. In the process of studying the regulatory framework and practice of exchanging rights to land plots, three groups of subjects were identified according to the criterion of freedom to acquire property rights, both in the present period and in retrospect. Options for pricing for land plots of state and municipal properties, which include the option of establishing a market price (rent) at auctions and a price (rent) for land allocated in a targeted manner, in use or in lease, and proposed for privatization. It concluded that state intervention in land relations goes beyond simple regulation of the distribution of land plots, it contributes to ensuring the rational use of agricultural land, is designed to mitigate economic risks, is aimed at realizing both national institutional and economic interests of land relations participants, which are formed in the process of exchange of land plots of public and private property.
This article examines the flow of external environmental components aimed at the sustainable development of economic relations between agro-industrial complex entities within the context of the transformation of agricultural policy during the implementation of the current State Program for the Development of Agriculture and the Regulation of Agricultural Produce, Raw Materials, and Food Markets (hereinafter referred to as the State Program). The objective of the study is to assess the impact of legislative changes, improved financing mechanisms, a focus on technical and technological equipment, and the development of social, information, and telecommunications infrastructure in rural areas on increasing the efficiency, innovation, and sustainability of agro-industrial complex entities within the context of the phased implementation of the State Program. This research focuses on analyzing the flow of key external environmental components that directly or indirectly influence the development of economic relations between agro-industrial complex entities. The initial methodological principles for studying the problems in the field of development of economic relations of the subjects of the agro-industrial complex are based on the tools of PEST analysis, aimed at the step-by-step identification of the most relevant areas of development of economic relations in the context of institutional and industry changes and substantiation of the role of priorities and goals of the state agricultural policy in the field of scientific, technological and social development in increasing the efficiency of interaction between producers and consumers of agricultural products and food.
The article is devoted to the assessment of the dynamics of the dairy market in Russia, the Northwestern Federal District and the Leningrad region. The indicators of the volume of production of various types of dairy products in the context of market conditions and influencing factors are investigated. An analysis of the economic efficiency of dairy products production has been carried out, as a result of which an outstripping increase in cost, as well as marketing costs over the selling price, has been revealed. The dynamics of profitability for each type of product is estimated, taking into account government support. It has been revealed that the specifics of economic conditions in various regions significantly affect the economic efficiency of dairy production, in particular, in the Northwestern Federal District, production costs for all types are significantly higher than the national indicators.
Livestock farming is one of the key sectors of the agro-industrial complex, determining the level of food security in the country and the sustainability of socio-economic development in rural areas. In the context of structural economic reforms and changes in natural and climatic conditions, it is particularly important to analyze the state and dynamics of livestock production by farm category and region. The aim of the study is to analyze the livestock population and the volume of livestock production in the Russia, with a focus on dairy farming in the Volga Federal District and the Saratov Region. The study uses methods of statistical analysis, comparison, and generalization of official data from the Federal State Statistics Service of the Russian Federation and the regional office of Rosstat in the Saratov Region. The study found that the majority of cattle and pigs in Russia are concentrated in agricultural organizations, while sheep and goat farming are more prevalent in private households and peasant (farmer) households. Regional differentiation in milk production in the Volga Federal District has been identified. It has been established that in the Saratov Region in 2020–2024, there will be steady growth in milk yield per cow in all categories of farms, especially in agricultural organizations, despite a decline in total milk production. The results obtained indicate a structural transformation in dairy cattle breeding and justify the need for a comprehensive approach to the development of livestock farming, including the improvement of the feed base, the modernization of technological equipment, and the consideration of regional natural and climatic conditions.
The study of the goals of increasing sustainable production of milk and dairy products, related factors and risks, allows us to identify and assess the specificity of barriers hindering the development of the dairy subcomplex of the region in the long term. Depending on the goals, indicator systems are considered that reflect the economic, environmental and social principles of sustainability of raw materials and milk processing links in the supply chains of milk and dairy products in the subjects of the district. The directions for strengthening and improving the food security of the region in terms of milk and dairy products are substantiated. Increasing the competitiveness of the Northwest dairy sub-complex requires a concentration of efforts in the field of reproduction of not only economic, but also social and environmental capital. The introduction of a comprehensive indicator combining comprehensive aspects of sustainability reveals the essence of the contribution of each group of indicators to the development of milk and dairy product supply chains at the regional level. Based on the results of the index analysis of the considered set of indicators, it was determined that the development of the dairy industry is most balanced in the Vologda, Leningrad, Kaliningrad, and Arkhangelsk regions. It has been revealed that in order to increase the stability of dairy food supply chains in the Pskov and Novgorod regions, it is necessary to increase the efficiency of using production potential by stimulating labor resources and reducing the negative impact on the environment.
Tax regulation of agriculture is a complex mechanism aimed at supporting the industry in view of its specificities and socio-economic importance. The article examines existing taxation systems applied in agricultural production, with a focus on the unified agricultural tax and the general taxation system. Based on the analysis of modern research, contradictions in current approaches are identified, related to the differentiation of tax burden, the impact of preferential regimes on budget revenues, and the adaptation of economic entities to changing economic conditions. Special attention is paid to the dynamics of corporate income tax revenues from agricultural organizations, which demonstrates regional unevenness and dependence on industry specialization. The study used methods of comparative analysis of regulatory framework, statistical data processing, and synthesis of theoretical and empirical materials. The results suggest that the current tax regulation system requires adjustment in terms of strengthening the stimulating function of taxes, taking into account regional characteristics, and improving the efficiency of control over transfer pricing. The proposed improvement directions include the development of adaptive taxation mechanisms that consider financial results, as well as the integration of digital tools into tax administration processes. Implementation of the proposed measures could balance the interests of the state and agricultural producers, ensuring sustainable development of the agricultural sector.
This article examines the development of traditional pastoralism in Mongolia, its current trends, and characteristics. It focuses on exploring the potential for sustainable pastoralism in the future, identifying the right direction, and identifying necessary government support measures for the industry. A comprehensive analysis is provided of the status and development challenges of three key elements of pastoralism in Mongolia since the transition to a market economy to the present: herders, livestock, and pastures. Statistical data from a census of Mongolian livestock and livestock households from 1999 to the present are presented, demonstrating a significant increase in livestock numbers and improved livestock farming in recent years. The authors demonstrate the enormous importance of pastoralism in Mongolia, not only as a key economic sector but also as a vehicle for nomadic culture and traditions. Based on a retrospective analysis of Mongolian pastoralism, it is concluded that its current characteristic is the preservation of many features of traditional nomadic herding. Therefore, in Mongolian conditions, pastoral herding will remain a pastoral system for an indefinite period. In this regard, the most acute instability of modern pastoral herding has been identified, manifested in pasture degradation, the loss of traditional herding methods, a decline in the number of young herders, declining livestock productivity, and ineffective management. The study provides a comprehensive analysis and identification of problems in the development of pastoral herding in Mongolia, an assessment of its sustainability potential, and paths for its further development, which is vital for the economy and society as a whole. The authors believe the results have practical significance for the revival of traditional pastoral herding in the Republic of Buryatia, as the experience and historical traditions preserved in Mongolia are of particular importance to farmers interested in the sustainable development of modern pastoral herding.
Leading an audit of an economic entity accounting (financial) statements reliability operating, including in the field of agriculture, implies conducting analytical procedures provided for in the relevant provisions of International Standards on Auditing. The composition of analytical procedures is determined by the auditor independently based on the audit plan drawn up by him and may include both a methodology for comparing indicators and a full-fledged financial analysis toolkit that allows for a comprehensive analysis of the audited entity. Since the use of financial analysis tools makes it possible to increase the effectiveness of the audit, based on the results of its conduct, it is possible to make recommendations to the organization being audited, if this is provided for by the concluded contract. In this paper, the study of the audit report of Miratorg Finance LLC, which finance the projects of the Miratorg Agricultural Complex, was conducted to demonstrate the advantages of financial analysis tools using the example of the key issue of the audit of accounting (financial) statements for 2024: long-term and short-term borrowed funds with significant balances in the balance sheet of the organization. In addition, this auditor's report expressed doubts about the continuity of Miratorg Finance LLC due to the loss in 2024, which required an analysis of net profit (loss) and retained earnings (uncovered loss) in the statement of financial results and balance sheet respectively.
The current development of the agricultural sector of the Belgorod Region depends not only on natural, climatic, and technological factors but also on the quality of human capital concentrated in the region's rural areas. In the context of accelerating technological modernization, the requirements for highly qualified human resources in agricultural production are increasing significantly. At the same time, demographic trends are creating risks of deformation of the agricultural sector's labor force and, consequently, human capital. This study conducted a quantitative analysis of human capital formation in the Belgorod Region's agricultural sector based on demographic and economic indicators for the period 2010–2023. The data obtained indicate that the demographic situation in rural areas of the Belgorod Region remains challenging. Despite a number of positive changes, a trend toward a redistribution of the employed population from the agricultural sector to other sectors of the economy persists. The share of people employed in the Belgorod Region's agricultural sector exceeds the Russian average by more than two times and is characterized by a more moderate rate of decline. The analysis also indicates low worker retention in agricultural organizations in the region, exacerbating the problem of human capital formation. At the same time, the growth in the number of skilled workers is commendable. It was found that, despite relatively competitive wages, the problem of labor shortages in the agricultural sector remains pressing. The analysis highlights the need to develop and implement a set of targeted measures aimed at improving the mechanisms for the formation and development of human capital in the Belgorod Region's agricultural sector.