Reproduction of land resources at the expense of economic regulators

Issue № 8, 2026, article № 9, pages 80-88

Language: Russian

Original language title: ВОСПРОИЗВОДСТВО ЗЕМЕЛЬНЫХ РЕСУРСОВ ЗА СЧЕТ ЭКОНОМИЧЕСКИХ РЕГУЛЯТОРОВ

Keywords: LAND RESOURCES, REPRODUCTION, ECONOMIC REGULATOR, TAX REGIME, TAXPAYERS, AGRICULTURAL PRODUCERS, REGION

Abstract: Intensive, irrational use of agricultural land gradually leads to their degradation, which negatively affects the yield of cultivated crops and, as a result, the profitability of economic entities. In this regard, it becomes necessary to develop new theoretical concepts and strategies for the reproduction of land resources, as well as practical approaches to their implementation. The article considers a number of economic regulators created by the Government of Russia in order to motivate producers to conduct rational land use. From this list, such an impact tool as the Unified Agricultural Tax (ESC), which is one of the elements of the tax system of the Russian Federation, was selected. Its advantages are widespread distribution among agricultural enterprises and the possibility of transforming tax conditions. The work proposed an approach to the reproduction of land resources, which involves: a complete reduction in the tax rate for sustainable, cost-effective organizations using ESIA and conducting rational land use; use of the money supply released at the same time for implementation of measures for restoration of soil fertility. The study was carried out on the example of organizations of a typical agricultural region (Saratov region) and included the implementation of several stages: an analysis of the growth in the cadastral value of agricultural land and an assessment of the level of profitability of economic entities in the context of the regions of the region for certain periods; identification of correlation relationship between commodity producers "profits and their costs for mineral and organic fertilizers application. The identified patterns made it possible to build formulas for calculating the desired coefficients and indicators, as well as the potential economic effect of the implementation of the proposed measures. In the course of the study, it was determined that a reduction in the tax rate under the ESIA is acceptable for organizations in eleven regions of the region, and the redistribution of the money supply released as a result to work on the restoration of soil fertility will increase their profit by a total of 1 billion rubles.

Authors: Bryzgalin Timur Valerevich