The article is devoted to the study of tax policy tools in agriculture to ensure sustainable economic growth. The author assessed the consequences of reforming tax policy in the agro-industrial complex with the help of various tools for regulating tax relations, which made it possible to establish the positive impact on the production of agri-food products, increase the investment attractiveness of the agro-industrial complex and identify gaps in tax policy. The analysis of the effectiveness of tax policy in the agricultural sectors was carried out using indicators of the level of tax burden, indices of production and investments in fixed assets. The assessment of the influence of factors on the formation of the tax burden in the agricultural sector was carried out by groups of regions with a low tax burden, medium and above average. This assessment revealed that the use of tax policy tools such as tax benefits, preferences and the creation of preferential tax territories allowed most regions to profit from agricultural production, be profitable and provide most of the tax revenues to the budget. At the same time, the analysis of tax policy instruments showed that, despite the large number of tax benefits and preferences, the creation of favorable conditions for agricultural business, many of them are imperfect due to the lack of the systematic approach in their formation. Thus, it is necessary to develop comprehensive and systematic measures to create the balanced mechanism for tax regulation in agriculture. For these purposes, it is necessary to create the ecosystem model based on the digital platform AIS Tax-3, uniting tax authorities, taxpayers and other external institutions for the transparency of tracking tax flows across all commodity chains and will help to set up tax policy instruments to create conditions for sustainable economic growth.
The article analyzes the impact of innovations and digital technologies on the development of agriculture in China. The key directions of state policy and programs aimed at modernizing agriculture and increasing the sustainability of rural areas are considered. Special attention is paid to existing strategies for rural development and food security. The study highlights the importance of government support, including subsidies and grants for research and the introduction of new technologies in the agricultural sector.
Like the majority of budgets in the Russia the budget of the Republic of Bashkortostan is based on the principles of independence, publicity. Unity and completeness. The principles are interrelated and complement each other, and in accordance with the normative regulation do not contradict the legislation. Namely the Constitution of the Republic of Bashkortostan, “On the Budget System of the Republic of Bashkortostan” and the like. The budgetary system of the Republic of Bashkortostan is a totality of the republican budget, budgets of districts and cities, village and settlement budgets, as well as budgets of territorial state extra-budgetary funds, based on the state structure, administrative-territorial division, regulated by the norms of law [2]. The analytical study presented in the article presents us the deficit of the consolidated budget of the Republic of Bashkortostan and the totality of public debt. We also present the directions of financial strategy development to improve the financial condition of the republic.
The article discusses the main objectives of the project "Agricultural science – a step into the future development of agriculture". Comparative indicators of the effectiveness of scientific research of the Program of Fundamental Scientific Research of Russia are presented. The dynamics of changes in the "Level of innovative activity of organizations" in the context of the main types of activities is analyzed. The specific weight of organizations engaged in technological innovations is considered. The personnel composition of agricultural organizations by specialization, as well as the level of education of specialists of the main production services, is studied. It is concluded that the development of domestic scientific potential and the introduction of innovative solutions is becoming important for the further development of the agro-industrial complex of Russia, respectively, the assessment of the effectiveness of these processes is of particular importance.
The article is devoted to the study of the specific features of the Russian mineral fertilizer market. An assessment is given of its main segments by such parameters as factors and conditions for the placement of production facilities, basic raw materials and their availability, capital intensity of construction of new production facilities, market type, level and strength of competition, production concentration, pricing policy, number of key players, factors determining sales volumes, and others. The study identified the specific features of the existing territorial placement of enterprises producing nitrogen, potassium, phosphorus, and complex fertilizers in relation to individual federal districts and constituent entities of the Russia. Additionally, the production of the main types of raw materials and semi-finished products required for the production of mineral fertilizers, as well as their distribution between manufacturing companies and holdings, is analyzed. The composition of the groups of dominant manufacturing enterprises is determined for each segment of the fertilizer market.
In recent years, food security issues have acquired special importance for many countries of the world, including the Union State of Russia and Belarus. Realizing the importance of providing the population with high-quality and affordable food products, both countries are actively working on the creation and implementation of a set of organizational and economic measures. These measures are aimed at creating sustainable food production, processing and distribution systems, which is important for maintaining socio-economic stability and development. In the presented study, an attempt is made to identify the cornerstone issues of ensuring food security of the Union State and formulate recommendations for changing the situation. Analytical data reflecting the current state of the food markets of the Union State show positive dynamics in the agricultural sector, which is the result of implemented measures. The use of modern agricultural technologies, the introduction of innovative approaches to logistics and product distribution contribute to strengthening food security. One of the key aspects of cooperation is the exchange of experience and technologies in the field of agriculture. Taking into account the climatic and economic characteristics of each country, Russia and Belarus are actively implementing each other's most successful practices.
According to the Food Security Doctrine of the Russian Federation, approved in 2020, food security means food independence and a guarantee of physical and economic accessibility of adequate nutrition for the population in an amount no less than rational consumption standards. Hence the focus is oriented on food self-sufficiency by increasing domestic production. Significant differences between regions in natural, climatic, socio-economic conditions and factors affecting the potential of agriculture, food independence of individual constituent entities of Russia make it necessary to consider food availability at the regional level. The article presents a system of indicators for assessing the economic and physical accessibility of food in the agro-food systems of regions in the process of low-carbon transformation. Based on this system of criteria, using the principal component method, regional ratings were calculated when assessing food availability in the AFS of the regions of Russia. A typology of Russian regions by the level of self-sufficiency, economic and physical accessibility of food has been developed. A comparative analysis of the effectiveness of regional AFSs in the process of low-carbon transformation has been carried out.
The problem of the relationship between demographic processes and the economic security of the state is becoming particularly relevant in modern conditions characterized by a complex geopolitical situation and structural changes in the global economy. For the Russia, the demographic crisis, manifested in depopulation, population aging and a decrease in the number of able-bodied people, poses a serious challenge to economic security. The article provides a comprehensive analysis of the impact of key demographic trends on the labor market, fiscal sustainability and aggregate demand. The objectives, priorities and instruments of the state demographic policy, as well as their effectiveness in the context of ensuring economic security, are studied. Special attention is paid to assessing the role of migration processes in shaping the labor market and ensuring demographic security. Based on the analysis, recommendations for improving demographic policies are formulated aimed at stimulating fertility, reducing mortality, optimizing migration flows and improving the quality of human capital. The authors conclude that it is necessary to develop and implement a comprehensive and long-term demographic development strategy that takes into account the relationship between demography and economic security. An important aspect of such a strategy should be the creation of a favorable socio-economic environment conducive to strengthening the institution of the family and improving the quality of life of the population.
The purpose of the work is to develop a method of institutional regulation of the sale and lease of agricultural land. Since land is one of the means of production and the basis for farming, the issue of transferring ownership of land plots will always remain relevant. Due to the limited availability of land resources in general and agricultural lands in particular, the research of the processes occurring in the land market, as well as the tools for their regulation, must be approached “outside the box”, while taking into account all the features. The article proposes a method for regulating the processes of sale and lease of agricultural land from the perspective of an institutional approach based on an analysis of the factors of the institutional environment of the agricultural land market, which allows one to form a holistic opinion about the state of the institutional environment and assess its current level, as well as identify possible options for influencing the data factors depending on the targets of the regulatory impact. The assessment of institutional environmental factors was carried out in qualitative and quantitative terms. During a qualitative assessment, these factors were divided into two main groups: 1) regulatory institutional norms; 2) institutions, which are a set of formal rules in the form of certain procedures. During the quantitative analysis, transaction costs were calculated in terms of time spent on various types of transactions for the sale or lease of agricultural land. Scope of application: the research results can be used in the work of scientific organizations, agricultural management organizations, at the regional and municipal levels, and agricultural producers.
The article notes that despite numerous administrative reforms carried out in Russia since the 90s of the last century, as well as the implementation of a number of state programs, it was not possible to overcome the crisis in rural areas. Taking into account the best world experience, it was concluded that the current situation is a consequence of excessive centralization of the territorial public administration system. It is shown that the improvement of this system should be aimed at creating a full-fledged institution of local self-government with great organizational and financial independence. In order to assess how effectively this problem is being solved, the stages of local self-government reform were identified, covering the pre-Soviet, Soviet and post-Soviet periods, dividing the latter into three stages. In connection with the adoption by the State Duma in the first reading of the new law on local self-government, in addition to them, the fourth stage was identified – "expected for the future". Having analyzed these stages, it was found that each subsequent one, instead of strengthening local self-government, led to a narrowing of powers and a decrease in the resource provision of its grassroots (settlement) bodies. As a result, it was not possible to create effective mechanisms for the development and full use of the economic and social potential of the rural population, without which it is impossible to ensure the socio-economic development of rural areas.