Features of tax integration of new regions: impact on the agro-industrial complex

Issue № 8, 2026, article № 4, pages 35-41

Section: Economic mechanism of managing

Language: Russian

Original language title: ОСОБЕННОСТИ НАЛОГОВОЙ ИНТЕГРАЦИИ НОВЫХ РЕГИОНОВ: ВЛИЯНИИ НА АПК

Keywords: TAX INTEGRATION, NEW REGIONS, AGRO-INDUSTRIAL COMPLEX, TAX BREAKS, SPECIAL REGIMES, FREE ECONOMIC ZONES, SUPPORT FOR THE AGRO-INDUSTRIAL COMPLEX, ECONOMIC DEVELOPMENT

Abstract: This article examines the specifics of tax integration in new regions of the Russian Federation in 2023–2025, focusing on its impact on the agro-industrial complex as a key economic sector that ensures food security and the socio-economic development of the territories. The objective of the study is to analyze the mechanisms of tax integration for the functioning and development of the agro-industrial complex in the new regions. The study utilizes a systemic and comparative analysis of changes in tax legislation, the dynamics of registration and termination of activities of organizations and entrepreneurs, and the specifics of the implementation of tax regimes in the agro-industrial complex. It was established that the integration was gradual, with local taxation features maintained during the transition period. The key instruments included special tax regimes, VAT, income and property tax incentives, accelerated depreciation, the creation of free economic zones in the new regions with tax holidays, and administrative holidays for scheduled inspections. An analysis of registration processes revealed a two-phase model. In 2023, an increase in the creation of organizations was observed, while in 2024–2025, the selection and formalization of the business environment was observed. At the same time, small and medium-sized businesses in the agro-industrial complex received comprehensive support, which facilitated agricultural producers' adaptation to the new conditions. The results show that tax integration had a positive impact on the agro-industrial complex. However, challenges remain related to uneven development and the need for legislative harmonization. It is concluded that a comprehensive approach to tax integration, combining incentives for business activity with institutional market "cleaning," laid the foundation for sustainable growth in the agro-industrial complex and increased competitiveness in new regions.

Authors: Ruban-Lazareva Natalia Vladimirovna