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.
Based on official Rosstat data for the period 2000-2025 and a detailed breakdown of agricultural land structure, this article presents a comparative analysis of land use productivity in 18 constituent entities of the Central Federal District. The two-level assessment methodology has been developed: arable land productivity (thousand rubles/ha of arable land) and the overall productivity of all categories of agricultural land (thousand rubles/ha of the total area, including fallow lands, pastures, hayfields, and perennial plantations). It has been revealed that over 25 years, the gap between leading and underperforming regions in arable productivity has increased from 3 to 5 times, and in terms of the overall productivity in 2025 amounted to 9.4 times (from 21.9 thousand rubles/ha in the Smolensk Region to 206.3 thousand rubles/ha in the Belgorod Region). It has been determined that the key factor for high overall productivity is the share of livestock farming in the product structure (correlation coefficient +0.68). The largest reserves of unused arable land (fallow land) are concentrated in the Bryansk (121.1 thousand hectares), Oryol (55.7), and Vladimir (46.6 thousand hectares) Regions. Productivity improvement directions have been proposed for the depressed regions of the Non-Black Soil region.
In the context of developing trade relations with China, expanding the export potential of sunflower meal is a relevant area of research. This paper pays special attention to a methodological approach to determining the export duty on sunflower meal and the directions for its transformation. The aim of this study is to identify the shortcomings of the mechanism for calculating the floating export duty on sunflower meal and propose a new approach to its determination. The methodological basis of the study includes dynamic and structural analysis, a method for decomposing indicators, correlation analysis, and descriptive statistics. The potential of the Chinese sunflower meal market for Russia is analyzed. The results demonstrate four key problems in applying the current formula for calculating the export duty on sunflower meal. A new methodological approach to calculating the export duty on sunflower meal is developed. The theoretical significance lies in clarifying the theoretical concept of levying an export duty on agricultural products in conditions of high market volatility and macroeconomic instability. The practical significance of the work is determined by the applicability of the proposed approach to calculating “floating” export duties on those groups of agricultural products for which they are determined in a similar way (group of grain crops).
The relevance of the paper is due to the paradoxical disconnect between the large-scale capital investments in fleet upgrading under the investment quota program and the disproportionate growth of revenue from deep processing products. Based on panel data of 40 observations (5 enterprises over 8 years), a fixed-effects econometric model is constructed, including as regressors fixed manufacturing funds, the number of reinvestments, having own refrigerated fleet. The Hausman test confirmed the appropriateness of the FE model (p=0.0009), the variance inflation factors did not exceed 2.47, evidencing the absence of multicollinearity. The obtained estimates showed that the withdrawal elasticity for the share of investment quotas is 0.21-0.23, for fixed assets - 0.314, and the presence of cold float gives a premium to the withdrawal of 17.4%. Significant heterogeneity of enterprise fixed effects is revealed: the industry leader has a 40.6% advantage over the baseline, whereas the outsider lags by 15.8%. Lossless points are calculated for each enterprise: one in five is in the zone of operational loss, three have a strength margin of less than 10%. Portfolio quota allocation optimization on pollocki showed the ability to increase aggregate yield by 0.8% at the expense of quota reallocation without changing the total amount of resource extracted. The results can be used when adjusting the mechanism of investment quotas in Rosrybolovstva, in particular when transitioning from formal ship tonnage requirements to indicators of value added and processing depth. Limitations of the study relate to the small sample size, which requires cautious extrapolation of the findings to the entire industry. A promising area is the inclusion of non-financial sustainable development metrics.
This study is aimed at adapting the agro-industrial complex of the Saratov region to sanctions restrictions by diversifying export flows, deepening the processing of agricultural raw materials and optimizing logistics routes. In recent years, the foreign trade activity of the Russian agro-industrial complex has changed significantly. The share of non-primary non-energy exports to Asia, the Middle East and Latin America has increased (36% and 24%, respectively), but dependence on overloaded land corridors of the southern direction has remained. A significant impact of industrial diversification on the economic results of the region has been established: the Saratov region has reached the 21st place in the Russian Federation in terms of non-primary non-energy exports, with an increase in the total output of agricultural products to 322.8 billion rubles and an index of physical volume of 111.2% by 2024. The analysis confirmed a positive relationship between investment activity (17.7 billion rubles, +3.5%) and the launch of new export destinations, including the certification of 15 enterprises for supplies to China. At the same time, the most effective support measures are compensation for transportation costs (up to 100% under the national project) and preferential loans (137 loans worth 3.7 billion rubles). However, there is a critical import dependence on sugar beet seeds (self-sufficiency level - 22%) and technical deterioration of the river fleet. Based on the analysis, recommendations have been formulated for the development of water transportation along the Volga, the replacement of imported seeds of industrial crops and the digitalization of transportation management.
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.
One of the key roles is given to the agro-industrial complex in the global agenda of sustainable development. The leaders of the sustainable development of the agro-industrial complex identify the main trends and set standards for responsible business conduct in the industry. This article is devoted to the analysis of the leaders of responsible business in the Russian agro-industrial complex, who are identified in the national rating of responsible business in Russia, the EPS rating, created in 2023. The study analyzes the companies that are leading in the EPS rating based on the results of the 2026 assessment and have received a rating from "A" (Advanced) to "AAA" (Leader). The study used methods of qualitative and quantitative data analysis for 2024-2026. According to the results of the study, more than 20 companies were identified that received the highest EPS rating (AAA). Among the regions of Russia, the largest concentration of leading companies is observed in the Western part of Russia with favorable climatic conditions for agricultural activities: Krasnodar and Stavropol Territories, Rostov, Volgograd, Saratov, Tambov, Voronezh regions. The results of the conducted research can be useful for specialists in the field of sustainable development and management of agricultural innovations in business and public authorities.
Traditional problems in the agricultural sector (aging workforce, labor migration from rural to urban areas, difficult working conditions in the industry, insufficient wages) are currently being supplemented by new ones: the consequences of the demographic crisis and pandemic, leading to a shortage of labor resources in agricultural production; The migration of personnel to the military-industrial complex and other, higher-paying industries, or industries with parity wages but easier working conditions; the active implementation of import substitution, digitalization, and technological modernization programs, which require highly qualified workers with specific modern knowledge and competencies; changes in migration policy, which may result, on the one hand, in a limited labor force in the market and, on the other, in increased costs. This study develops and systematizes approaches to improving the availability of personnel in the agricultural sector from the perspective of a systematic approach to the implementation of import substitution, digitalization, technological modernization, and migration policy changes, where each approach is an interconnected component of a unified system for developing an effective human resource potential for the sector. The solution to the problem of providing agricultural sectors with personnel lies in simultaneously addressing two objectives: ensuring the training of personnel for the agricultural sector and attracting highly qualified specialists to the sector. This can be achieved by creating a comprehensive, practice-oriented system that unites state, regional and municipal authorities, agricultural enterprises, and institutions of higher, secondary and general education.
The aim of the study is to review and systematize existing methodological approaches to assessing the development of non-urbanized territories within the spatial economy of a macroregion, as well as to substantiate an author’s integrative approach. The methodological basis of the research includes a meta-analysis of domestic and international scientific sources, structural-logical and comparative-analytical interpretation, a systems approach, as well as index-based and typological analysis. The study reveals the limitations of existing spatial-economic and institutional approaches due to their insufficient applicability to the analysis of structurally heterogeneous and peripheral territorial systems. A transition to a structural-coordination logic of analyzing the development of non-urbanized territories is substantiated, taking into account the interaction of resource, infrastructural, institutional, demographic, and innovation subsystems. An institutional–infrastructural connectivity model is proposed, enabling an integrated assessment of development and identification of spatial disparities within a macroregion. It is concluded that institutional–infrastructural asymmetry plays a key role as the main factor of differentiation of non-urbanized territories. Research prospects are associated with expanding the predictive potential of the model through the inclusion of dynamic and scenario-based parameters of spatial analysis.
The article considers the development of rural areas as an object and subject of management in the system of strategic planning, which corresponds to the logic of transition from sectoral management to territorial management and later to a spatial approach at the level of the system of public administration and state regulation. The article provides a retrospective review of the stages of strategic decision-making in the Russian Federation, starting with decentralization in the 1990s, when the first strategies were initiated in many municipalities across the country, and ending with a return to centralization in the public administration system after the 2000s, when the spatial development strategies became important documents, encompassing not only cities but also rural areas. At the same time, there is a problem with the relationship between state regulation mechanisms and local rural development policies that focus on the existing potential of local communities. These issues have sparked a critical response from those who see the connection between systemic transformations at the national and macroregional levels, as well as their relationship to the regions and the potential for local self-organization in rural areas. This has raised the question of the relationship between the natural and regulatory-imperative aspects of Russia's spatial development. There is a risk that the regulatory measures developed in the Spatial Development Strategy at the federal level will not achieve the desired results without incorporating the potential for self-organization and self-governance at the rural level. It is unlikely that government measures aimed at supporting reference settlements (RSPs) as administrative centers of rural municipalities will automatically solve the problem of service accessibility for the majority of the population. Detailed analysis of the specific living conditions of the population in all rural settlements will be required. Strategic plans of municipal entities can serve as a tool for this purpose. An assessment of their quality shows that the sections dedicated to the analysis of spatial development are usually absent. The existing strategies remain within the logic of the requirements of the sectoral approach, which contradicts the ideas and principles outlined in the state strategy for spatial development. The proposed measures are focused on the application of methodological approaches to analyzing the economic and social differentiation of rural development space, which are used in the development of strategic plans for the development of municipal entities in the Krasnodar Territory. These approaches allow for assessing the availability of services for the population and identifying local development centers within the municipal entities themselves, in addition to the officially designated RSPs.