Main indicators of the fiscal burden in agricultural production in the Russian Federation

Issue № 3, 2026, article № 8, pages 74-81

Section: Economic mechanism of managing

Language: Russian

Original language title: ОСНОВНЫЕ ПОКАЗАТЕЛИ ФИСКАЛЬНОЙ НАГРУЗКИ В СЕЛЬСКОХОЗЯЙСТВЕННОМ ПРОИЗВОДСТВЕ РОССИЙСКОЙ ФЕДЕРАЦИИ

Keywords: AGRICULTURE, ECONOMY, FISCAL BURDEN, TAXATION, INDUSTRY, GOVERNMENT REGULATION, DYNAMICS, TRENDS

Abstract: The objective of the study is to identify the parameters of agricultural production's contribution to the Russian Federation's GDP, as well as the level of fiscal burden, which allows substantiating the areas for improving the current mechanism of state support for the Russian agro-industrial complex. The use of such scientific methods as comparative studies, analysis, synthesis, deduction, econometric tools for scientific interpretation of empirical data allowed us to ensure a high level of reliability of the final results and conclusions. The authors established the main indicators of economic activity of agricultural producers in the Russian Federation in 2002-2023, the dynamics of the share of agricultural production (section A of OKVED) in the Russian Federation's GDP in the specified period, the dynamics of extended taxation of agricultural producers in the Russian Federation, and calculated the indicators of the fiscal burden on agricultural producers in the Russian Federation over the observation period. A gradual reduction in the contribution of agricultural production to GDP in absolute and relative terms was established, caused by a set of factors contributing to a decrease in the profitability of business entities operating in the sphere of agricultural production; Increasing fiscal burden on agricultural producers. The current situation, in which taxation of real agricultural production is growing at a rate significantly exceeding both GDP growth and sectoral development indicators, increases the risks of socioeconomic destabilization in the medium and long term. Therefore, one of the primary measures of state regulation of agricultural production is the regulatory fixation of fiscal burden indicators at a level that allows Russian agricultural producers to effectively operate both within the Russian Federation and in a highly competitive global market.

Authors: Fattakhov Rafael Valiakhmetovich, Orlov Sergei Leonidovich, Revunov Roman Vadimovich