The basic prerequisite for the competitiveness and sustainability of small forms of agricultural production is their transaction costs, which actualizes the study of the factors that determine them. The research is aimed at developing a hierarchical model that makes it possible to quantify the impact of the human capital of small forms of agricultural production on their transaction costs through elements of the institutional environment. The hypothesis is tested that organizational institutions, as elements of the institutional environment, determine the development of human capital in small forms of agricultural production, while having a direct impact on institutional functions that determine the formation of their transaction costs. The author's approach consists in using the hierarchy analysis method, which includes constructing a hierarchical model, matrices of pairwise comparisons of elements of each hierarchy level, determining their local priority vectors, consistency levels, global priority vectors, and choosing the best alternative option under consideration. Logistics, contractual relations and cooperation, property, reputation, trust, information, competition, digitalization, corruption were selected as the institutions-functions that determine the formation of transaction costs of small forms of agricultural production.; institutions-organizations that form their human capital – educational institutions, professional associations and cooperatives, state and local authorities, scientific and research institutions, family and social networks, financial institutions, institutes of information and communication, healthcare systems, institutions of social protection. The theoretical contribution of the research consists in the further development of the theories of transaction costs and human capital in an institutional context, demonstrating the possibility of applying multicriteria analysis in the agricultural economy. The practical significance of the work lies in the possibility of using its results in the development of government programs and initiatives aimed at developing the agricultural sector, as well as the prospects for providing specific recommendations to small forms of agricultural production on the formation of their human capital to reduce transaction costs, which will increase their sustainability and competitiveness.
The main reason for the outflow of personnel from agriculture is the quality of workplaces. It is impossible to solve the problem of increasing it by the efforts of the agricultural producers themselves, since most of them, belonging to the subjects of medium, small and micro-business, under modern macroeconomic conditions and methods of regulating the industry, have no means for technical and technological renewal of production. It is difficult to solve the current problems with the quality of jobs with the current structure of the industry's economy. The purpose of the study is to identify organizational and economic prerequisites, directions and models for the development of agricultural service infrastructure as a factor in improving the environmental safety of workplaces. The study used general scientific (scientific abstraction, inductive, deductive, comparative analysis) and special approaches and methods. The research methodology is based on the use of systematic, comprehensive and program-targeted approaches to substantiating the prospects and models for the development of agricultural service infrastructure as a factor in improving the environmental safety of workplaces. The main areas of improving the environmental safety of workplaces and models for the formation of infrastructure to improve their quality include air pollution with greenhouse gases, pollution of the surrounding area with livestock waste, low level of mechanization of production processes and automation of labor. Based on them, organizational models have been proposed for creating an infrastructure for servicing agricultural producers related to medium, small and micro businesses, performing such functions as promoting biotechnologies that reduce greenhouse gas emissions and digital solutions, recycling and deep processing of manure, technical and technological maintenance of the machine and tractor fleet, etc. The directions of changing the vector of agricultural policy, focusing on the equal development of all sectors of the economy, are justified.
In the context of modern challenges of the global economy and the need to ensure food security, digitalization of agriculture is becoming a key factor in increasing the competitiveness of the agro-industrial complex and sustainable development of the regions. The introduction of digital technologies in the agricultural sector contributes to the optimization of production processes, increasing yields and resource efficiency. The purpose of the study is a comprehensive assessment of the impact of agricultural digitalization processes on the socio–economic development of regions and the development of a methodological approach to measuring the effectiveness of the digital transformation of the agricultural sector using the example of one of the subjects of the Northwestern Federal District of the Russian Federation - the Novgorod Region. The region under study belongs to the zone of risky farming, and, therefore, is extremely interested in taking advantage of the introduction of digital tools into agro-industrial practice. The work uses methods of system analysis, statistical modeling, comparative analysis, expert assessments, as well as spatial analysis tools to assess regional differences in the level of digitalization of agriculture. The study revealed a positive correlation between the level of digitalization of the agricultural sector and indicators of regional development. The key areas of digital transformation have been identified: precision agriculture, process automation, digital management platforms, monitoring and forecasting systems. An integrated methodology for evaluating the effectiveness of digitalization has been developed, taking into account technical, economic, social and managerial effects. The proposed methodology for evaluating effectiveness can be used by regional authorities to develop strategies for the digital development of the agricultural sector.
The relevance of the study is due to the dynamic implementation of state information systems (GIS) in the agro-industrial complex against the background of poor study of the systemic contradictions of the ecosystem "Big Data → GIS → Management decisions". The purpose of the work is a comprehensive analysis of the use of GIS based on Big Data in agriculture, where GIS are defined as integrated analytical platforms that transform heterogeneous arrays into structured products for strategic decisions. The study builds a dynamic chain of data value creation, establishing the role of GIS as a link between "raw" information and actions. Asymmetric benefits of stakeholders are identified: large enterprises increase the efficiency of resource use, while small organizations face a digital divide, and government agencies strengthen control. A classification of 10 domestic GIS (including EFIS ZSN and FGIS "Mercury") is carried out according to eight key features - from legal status to Big Data compatibility and departmental affiliation. SWOT analysis systematized technological, economic and social barriers, revealing cause-and-effect relationships between bureaucratization and the growth of illegal turnover of products. Specific recommendations are given on the effectiveness of GIS depending on overcoming imbalances through automation of data collection, elimination of interdepartmental disunity and adaptation of solutions for small enterprises.
The single agricultural tax, as the main instrument of tax incentives for the development of agriculture in the Russian Federation, undoubtedly provides significant preferences to facilitate the core business of agricultural producers both in terms of reducing the tax burden and in terms of simplifying accounting and reporting. The article presents a study of the advantages and disadvantages of using a special tax regime in the form of the Single Agricultural Tax by agricultural producers. The trends in the use of this tax regime by agricultural producers are analyzed. Problem areas leading to demotivation and restrictions on the use of the single agricultural tax are revealed. Particular attention is paid to the study of restrictions on deep processing of products when applying the tax regime under consideration, as well as issues of restrictions on accounting for expenses on certain types of innovative activities, which hinders the competitiveness of small agricultural producers and the development of the innovative nature of agriculture. The recommendations developed within the framework of the article are aimed at increasing the sustainability of agricultural producers and, above all, its small forms, by modifying the conditions for paying the single agricultural tax. The necessity of including income from deep processing of agricultural raw materials in the amount of income received as a result of agricultural activities subject to the conditions reflected in the article is substantiated. In addition, it is proposed to change the conditions for the transition from the use of this special tax regime to other taxation systems, to include in the list of expenses absorbed when calculating the taxable base of the single agricultural tax some types of expenses on innovative activities.
This scientific article considers the current problem of forecasting tax revenues from the unified agricultural tax in Russia. Forecasting tax revenues is an important task for government and administrative bodies, since it allows determining the volume of tax revenues to the budget system, planning expenses and forming an effective tax policy. Over the past 5 years, the amount of received unified agricultural tax has increased by 55%, and the calculated tax and income by 80%, while the number of its payers has decreased by 19% with a tax collection rate of up to 90%. Using extrapolation and direct calculation methods, tax revenues from the unified agricultural tax were forecasted until 2030. The study is aimed at analyzing the dynamics of tax revenues from the unified agricultural tax and identifying the factors influencing their amount. The results of the study show that the amount of tax revenues from the unified agricultural tax depends on such factors as the dynamics of the tax base and the amount of actual tax revenues, the level of tax collection, the projected amount of profit, the amount of refunds and lost income from benefits. Understanding their interrelations contributes to a more accurate analysis of the current situation in the agricultural sector. The study emphasizes the importance of correct forecasting of tax revenues for the sustainable development of the agricultural sector and the economy as a whole, optimization of the tax burden on agricultural producers.
The relevance of the scientific work is due to the need to improve the system of subsidizing agricultural insurance with state support, using methodological tools of the incremental approach. In the study, general scientific methods were used - analysis, synthesis, comparison, as well as methods of economic and statistical analysis of dynamics and groupings, processing of analytical data, analogies, scientific generalizations. The research methodology involves a comprehensive economic analysis of the agricultural insurance sector according to the conceptual scheme proposed by the authors, which provides for a study of international experience in the practical application of state support models in agricultural insurance, including indicators of insurance premiums, insurance risks. The analysis allows us to identify trends in the development of agricultural insurance and get a more comprehensive understanding of potential problems in existing subsidy systems, which in turn will avoid negative threats and challenges when introducing a new or improving the current model of agricultural insurance in the Russian Federation. The proposed methodological recommendations in the block diagram format can be useful in incremental planning of agricultural insurance indicators, in the process of making management decisions at the regional level for the development of the agricultural insurance sector, for improving the mechanisms for optimizing and simplifying procedures, technological development, and expanding interaction with the agricultural sector and regions.
The article substantiates the need for the formation of effective management models for the innovative development of AIC. This is due to the modern requirements of the economy, the presence of external and internal problems and challenges in the agro-industrial complex, as well as for the transition to a new technical and technological level due to the fourth industrial revolution and the use of artificial intelligence. The authors consider the types of models, the features of management models, the expediency of a comprehensive approach to creating a harmonious and flexible mechanism for managing the innovative development of the AIC complex at a combination composite elements of organizational, economic and other models of a single management mechanism. The article shows the specifics of organizational models for managing the innovative development of the agro-industrial complex, related to their goal-setting, objectives, organizational structure, methods of achieving goals and task solutions, factors contributing and hindering their solution and achievement of the goal. There are also features of subjects and objects of management, forms and methods of making managerial decisions, communications used, etc. The problems of introducing innovations into agro-industrial production are analyzed. The main ones are the financial problems of commodity producers, insufficient production in Russia of modern domestic machines and mechanisms, no well-established digital platforms, poor availability of digital equipment and information technologies for agricultural producers, etc. To solve the existing problems, an organizational structure of models for managing the innovative development of the agro-industrial complex at the federal and regional levels is proposed, their main elements and principles of formation, functioning and further dynamics are considered, taking into account the digitalization of the economy. The criteria for the optimality of organizational models for managing the innovative development of the AIC complex are indicated, which should consist in achieving leading technical and technological positions in the world, a high level of production efficiency and labour productivity, meeting the needs of organization participants, the labour collective and consumers of products, works and services.
The article considers one of the possible options for stimulating accelerated innovative development of three divisions the Russian agro - industrial complex in order to increase productivity and work comfort. At the same time, the labour intensity and capital intensity of the development and mastering of innovative technologies that require the attraction of funds to support their development from the state are taken into account. In contrast to the current practice of state participation in financing innovation-oriented production in the real sector of the economy, including the agro - industrial complex, the principle of providing financial assistance primarily for only those specific innovative products that are most in demand by enterprises at the present time is proposed. The demand for such types of products (production means with innovative characteristics) comes from enterprises ready to use them in their production. The duration of manufacturing innovative products is assessed as a limited resource of time along with the associated resource of knowledge, as well as financial, labour, material resources, taking into account the deficit of these funds is necessary for the growth of the competitiveness of the country's economy in conditions of economic and technological isolation. The article proposes a principle of competitive selection of enterprises receiving financial support in the form of compensation for the costs of their own innovative production and the purchase of innovative products from other enterprises in line with the import substitution policy. The purpose of competitive selection is state control over the effectiveness of the use of support funds according to many criteria for its evaluation. One of the possible schemes for making decisions on the differentiated distribution of support funds among agricultural enterprises is considered in the multi-criteria assessment of the possibilities of production and use of technologies using a conditional example of decisions for agricultural and industrial enterprises of the agro - industrial complex.
Small farms play an important role in ensuring socio-economic stability in the region, improving food security, maintaining local communities and developing rural areas. The improvement of short supply chains contributes to the availability of products produced in small farms and their rapid delivery to consumers. In the context of the active introduction of digital technologies into the production process, the sustainable development of small farms is made possible by optimizing management processes, strengthening ties with customers through the organization of short supply chains, and introducing affordable digital tools, which together contributes to increased agricultural production efficiency and more rational use of resources. The conducted research, based on a review of both domestic and foreign literature sources, revealed that for the sustainable development of small farms, three aspects must be taken into account: economic, environmental and social, which are interrelated: the successful development of one of them contributes to the development of others. The main problems hindering the sustainable development of small farms are their low profitability, price disparity, and limited access to digital technologies. To address these issues, it is necessary to optimize sales and attract government support. The proposed measures to improve short supply chains will improve food security, preserve local traditions and support the sustainable development of the region. The development can be used to form a regional program for the sustainable development of agricultural production and rural areas in the Northwestern Federal District of the Russian Federation, as well as adapted to other regions of the country.