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Digest Finance
 

The Impact of tax changes on the activities of agricultural organizations

Vol. 30, Iss. 1, MARCH 2025

Received: 6 March 2025

Accepted: 13 March 2025

Available online: 27 March 2025

Subject Heading: RISK, ANALYSIS AND EVALUATION

JEL Classification: E43, M41, М48, P44, Q19

Pages: 24-38

https://doi.org/10.24891/df.30.1.24

Margarita A. OLEINIK Corresponding author, Kuban State Agrarian University named after I.T. Trubilin (Kuban SAU), Krasnodar, Russian Federation
link1969@mail.ru

https://orcid.org/0000-0001-6857-0649

Konstantin A. KAZANKOV Kuban State Agrarian University named after I.T. Trubilin (Kuban SAU), Krasnodar, Russian Federation
kosta.kazankov@mail.ru

https://orcid.org/0009-0001-4728-3015

Subject. This article examines the impact of tax reforms on the activities of agricultural organizations, analyzes the latest transformations of the tax legislation of the Russian Federation, the increase in the rates of existing taxes, as well as changes in the procedure for granting benefits to agricultural producers.
Objectives. The article aims to analyze the tax changes introduced into the Tax Code of the Russian Federation, as well as assess their impact on the financial position of agricultural producers.
Methods. For the study, we used analysis, comparative analysis, as well as economic and mathematical modeling.
Results. Based on the analysis of financial and economic activities and current tax regimes, the article identifies and proposes the most favorable system of taxation of agricultural organizations and provides examples of specific cases illustrating the consequences of tax reforms for agricultural organizations.
Conclusions. The results of the study can be applied in practice in the field of taxes, finances of agricultural producers to improve the efficiency of financial resources management.

Keywords: tax legislation, encumbrance, tax changes

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