Are considered the organizational and economic measures of the export of Russian grain, related to its support by the state and regulation, in the context of aggravation of foreign sanctions and the possibility of not only maintaining export supplies of grain, but also increasing their volumes, given the difficult situation with the provision of food to the population in the world. For this, an assessment is made of the existing methods of supporting domestic grain exports and the measures taken by the state to limit it in certain years, which were introduced for various purposes, taking into account the economic interests of participants in the domestic grain market, ensuring national food security. In the changed conditions that arose after February 24 of this year, associated with many uncertainties in the development of Russian grain exports to solve its dual task, which is to overcome the negative consequences of the strengthening of western sanctions to meet the needs of the domestic grain market and maintain relatively high indicators of Russian grain exports.At the same time, restrictive export measures on the domestic grain market in the strategic perspective do not in the least mean a reduction in Russia's presence on the world grain market. However, for the country, the loss of even foreign markets will require additional costs in the future when increasing the export of domestic grain. In doing so, restrictive export measures on the domestic grain market in the strategic perspective do not in the least mean a reduction in Russia's presence on the world grain market. However, for the country, the loss of even foreign markets will require additional costs in the future when increasing the export of domestic grain.
The article is devoted to the formation and improvement of measures of state support for agriculture in Russia. The sustainable development of agriculture, due to its specificity, is largely based on stimulating state regulation. The article provides the comprehensive analysis of the dynamics of both absolute indicators of the volume of state support (in the whole of the Russian Federation and in the regional context), and relative indicators, in particular, the dynamics of the volume of subsidies per 1 employed in agriculture, as well as the ratio of gross output and profits in agricultural organizations to the volume of subsidies received. Studies have shown that the volume of state support for the agricultural industry at current prices has been growing in recent years, however, the recalculation of the volume of financing for the industry in 2021 into comparable prices in 2013 showed that, in fact, the volume of financing has not increased. The analysis of the ratio of the volume of gross output and the balanced financial result in the agricultural sector to the volume of subsidies provided revealed that, on average, the output of gross output per 1 rub. budget subsidies amounted to about 47 rubles., and the profit received by 1 rub. subsidies - about 3 rubles. At the same time, only in one quarter of the subjects of the federation, these indicators were formed at a level above the national average. The authors noted that the volumes and directions of state support for the development of agriculture are constantly being reviewed and do not always correspond to the set national development goals of the country. At present, in the context of the aggravated geopolitical situation and sanctions pressure, agriculture needs a comprehensive balanced state support based on the formation of a stimulating institutional environment, while it is necessary to ensure the linkage of all the goals and objectives of the development of the country and the industry, as well as the compliance of financial support with the set goals. The Strategy for the development of the AIC until 2030 should be supplemented with the section on the economic mechanism for its implementation.
The article considers the comprehensive balanced approach to the tax regulation system to synchronize the actions of three key areas in the agro-industrial complex: reforming the tax system; creating favorable tax conditions for newly created organizational forms for the development of innovative activities; reducing administrative barriers for taxpayers. The author identifies the role of direct and indirect taxes at the stages of the reproductive process, determines the need for their control in the formation of the object of taxation at all stages: production, distribution and exchange. The author emphasizes that the formation, calculation and accrual of taxes is carried out at the stages of production and distribution, and payment is at the stage of exchange. Therefore, it is very important to analyze the tax burden not only on revenue, but also on cost and profit. The article explores the system of tax regulation, which allowed to establish the positive impact on the production of agri-food products, improving the investment climate in the agro-industrial complex and identify problems in tax policy. The analysis of the tax systems of the agro-industrial sector in Russia and in the member states of the EAEU showed that their harmonization and integration into the common integrated taxation system of these countries continues at the present time. The comparison of the tax burden, the analysis of the indices of production and the index of investments in fixed assets in the agro-industrial complex of Russia showed the imbalance of tax regulation measures. The author emphasizes that it is necessary to observe complexity, fairness, equality and balance in taxation, which can be partially facilitated by the introduction in all regions of the digital platform connected by information channels and databases with tax, customs authorities, banks and taxpayers.
The article assesses the state and trends in the development of the agro-industrial complex and foreign trade activities of Russia, including with the countries of the Eurasian Economic Union (EAEU); an assessment of the impact of sanctions on the economic activities of agribusiness entities was carried out; pointed out the need to further increase the export potential of agribusiness entities on the basis of active state intervention in the regulation of demand and product supply, price levels and product quality in the domestic agri-food market; the conclusion is made about the need to strengthen protectionist support and other important areas of agricultural policy (crediting, taxation, insurance, etc.), especially in the areas of agricultural production and processing industry; the importance of the physical and economic accessibility of food to the population of the country, influencing the formation of a favorable socio-economic climate that contributes to an increase in labor productivity and entrepreneurial activity, is indicated.
In the article, there are the results of the observation of global processes and trends in the world agricultural and food policies (based in particular on the OECD materials), considerations on their possible use while forming a National Agricultural Policy.
The article is devoted to the analysis of the development of agricultural insurance with state support. During the study period, the indicators of the insurance market in Russia showed positive dynamics, However, it mainly had a compensatory role and did not change the situation in agricultural insurance. The volume of the agricultural insurance market remains narrow, the coefficients of compensation for damage are not at an optimal level, the funds of state subsidies are used inefficiently. In order to strengthen control over financial flows, it is necessary to create a state insurance company that will insure agricultural producers with state support. It is necessary to make changes to legal acts aimed at improving insurance techniques in terms of increasing the lower limit of the ratio of the insured amount and the insured value to 90% and reducing the maximum size of the unconditional deductible for crop insurance to 20%. In addition, it is also necessary to supplement the law with provisions on the investment obligations of the insurer to calculate the investment interest on the insurance premium and income from investment management at the expense of the insured.
The main trends of the state policy of agrarian science reform are considered in the interpretation of the reorganization changes taking place in Siberian agricultural research institutions and their impact on the development of communication between science and society. The tendencies of the state policy of agrarian science reform based on objective criteria, mostly dictated by the regional-sectoral specifics of agricultural production, are investigated. In the context of the historical period of the development of research structures of the agricultural sector, the influence of the decisions of state authorities carrying out reorganization and reformation on the nature of their organizational and functional activities is shown. Periods of great ups and plans, little-known facts of the heroic past, the feat of personalities and a whole generation, the restructuring of thinking and loyalty to the chosen life and professional path of Russian scientists, workers who devoted themselves to the agricultural sector are highlighted. Taking into account the enormous importance of the socio-economic consequences and results of the reorganization decisions taken by the authorities, the periods in the activities of agricultural research institutes of the Siberian region are considered, filled with facts of reform, dictated by various driving forces of an objective and subjective nature. The historical significance of the creation of a unique complex of agricultural research institutions, united under the auspices of SO VASHNIL, on a vast territory from the Urals to the Far East, and the uniqueness of the discovery of the fact of the origin of this idea is emphasized. The article highlights the trends of reorganization measures during the existence of SO RASKHN before the adoption of the law of 2013 and cardinal changes in the status of agricultural research institutes. Throughout the period of reorganization changes, the activity of the Siberian Scientific Agricultural Library is noted as the basis of communication interaction between agricultural science and the scientific community.
An analysis of institutional changes in the agro-industrial complex revealed negative trends in the structure of agricultural enterprises associated with their absorption by agricultural holdings, an increase in the number of super-large farms and a reduction in the total number of agricultural enterprises. The further strengthening of these tendencies contradicts the goals of the state for the social revival of villages and the sustainable development of various forms of management in a diversified rural economy. The study identifies models for the integration of agricultural enterprises into food subcomplexes, which will provide them with equal access to financial resources in the local and global markets and create equal competitive environment. The authors propose contract models of interaction between independent farms and agricultural holdings, develop policy measures to enhance cooperation between small and medium-sized enterprises. The article presents directions for the creation of cluster associations and measures for public-private and municipal-private partnerships.
The article provides a list of organizational and legal forms of enterprises that have become widespread in Russian agriculture, lists the factors that affect the effectiveness of their activities. It is noted that an important place among these factors belongs to the choice of an appropriate organizational and legal form, taking into account the current situation in the field of public administration of the industry, as well as the characteristics and goals of investors. The main characteristics of each organizational and legal form are reflected. Among them are the types of membership and restrictions on them, the permissible number of participants, the features of the organization of management, the responsibility of the agricultural enterprise and its participants for their obligations, the nature of the distribution of profits and losses between them, the features of settlements with those when they leave the farm. It is shown that at present the majority of investors prefer such a form as a limited liability company. It is noted that among the factors that determine the efficiency of the activity of an agricultural enterprise, the decisive role belongs to the factors of the primary order, which have a managerial nature. Among the internal factors, these primarily include personal material interest and the potential of the head of the agricultural enterprise. It is emphasized that the latter consists of many components on which the well-established organization of intra-economic organizational and economic relations in the team, the favorable microclimate in it, the effectiveness of such topical activities as innovation and marketing work, and other important aspects depend. It is concluded that taking into account the listed information will help the investor to make the right choice of the legal form of the agricultural enterprise.
The current economic situation is developing under the pressure of a mass of unfavorable foreign policy factors and is complicated by the catastrophic consequences of a protracted global pandemic. As a result of what has been noted to date, a number of transformational processes are taking place in the national economy of the country and the tasks of maintaining viability, maximum sustainability and increasing production efficiency are particularly relevant for enterprises in the agricultural sector. The application of the benchmarking method can help agro-enterprises to establish new benchmarks in accordance with today and optimize their economic activities.