Importance Enterprises operating in the fishing industry of the Kaliningrad oblast have a diverse structure and include entities from different economic sectors, i.e. inshore and high seas fisheries, fish processing plants, aquaculture, fishing equipment and fishing gear manufacturers, etc. The lack of the sector-wide cooperation has an effect on tax regulation of these enterprises. Objectives The aim is to analyze existing problems and needs of enterprises operating in each area of the fishing industry to define reliable measures for improving the mechanism of tax and other incentives. Methods The study rests on the analysis of the structure and problems of enterprises of the regional fishery complex and the current tax mechanism. Results I offer a classification of all enterprises based on the systematization of generally accepted classification criteria. The analysis of existing tax regimes and privileges shows that different enterprises of the fishery industry have different sets of fiscal incentives. Conclusions Enterprises of the fish-processing complex and aquaculture have fewer opportunities for preferential assessment of taxes and charges. Therefore, to improve the mechanism of tax and other privileges in this sphere, it is necessary to take into account specific lines of business of the enterprises.
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