+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
Regional Economics: Theory and Practice
 

Development of agricultural entrepreneurship: Tax incentives

ISSUE 7, JULY 2026

Received: 20 February 2026

Accepted: 24 March 2026

Available online: 30 July 2026

Subject Heading: AGRO-INDUSTRIAL COMPLEX

JEL Classification: R11, R12, R58

Pages: 156-172

https://doi.org/10.24891/btjykg

Ol’ga V. MANDROSHCHENKO Corresponding author, Financial University under Government of Russian Federation, Moscow, Russian Federation
OVMandroshchenko@fa.ru

https://orcid.org/0000-0002-1385-5417

Aleksandr V. GURNAK Financial University under Government of Russian Federation, Moscow, Russian Federation
AVGurnak@fa.ru

https://orcid.org/0000-0002-4514-6885

Subject. Improving the competitiveness and resilience of Russia's agro-industrial complex.
Objectives. Assessing the impact of the tax component on the entrepreneurial activity of agricultural organizations. Developing suggestions to improve the efficiency of entrepreneurial activities in agricultural production.
Methods. Tools for logical and statistical analysis were used.
Results. It has been found that tax regimes like the unified agricultural tax and the simplified taxation system are preferable for developing agricultural entrepreneurship, despite innovations that increase the burden related to paying value-added tax.
Conclusions. Implementing the proposed measures in the field of tax regulation will make it possible to solve the most important issues related to ensuring Russia's food security.

Keywords: taxes, tax policy, tax regulation, agro-industrial complex

References:

  1. Goncharenko L.I., Knyazeva A.V. [Directions of transformation of tax policy in order to support and stimulate the innovative development of the economy]. Nalogi. Pravo, 2023, vol. 16, iss. 6, pp. 108–119. (In Russ.) EDN: RLBFWL
  2. Goncharenko L.I., Vishnevskiy V.P., Gurnak A.V. [Features of tax regulation in the context of the Fourth Industrial Revolution]. Nalogi. Pravo, 2020, vol. 13, iss. 1, pp. 114–122. (In Russ.) EDN: GBESPO
  3. Shestakov R.B., Lovchikova E.I. [Сlustering of regions using basic agricultural and economic criteria]. Ekonomika regiona, 2023, vol. 19, iss. 1, pp. 178–191. (In Russ.) EDN: IMRAKO
  4. Pivovarova O.V., Orlov S.L., Khachatryan A.A. [Digital ecosystem of the agricultural sector of the Russian Federation: opportunities and limitations of implementation]. Agrarnaya nauka, 2025, no. 1, pp. 140–153. (In Russ.) EDN: ONBWOR
  5. Lubkova E.M., Shelkovnikov S.A. Razvitie APK promyshlennykh regionov: monografiya [Development of the agro‑industrial complex in industrial regions: a monograph]. Kemerovo, T.F. Gorbachev Kuzbass State Technical University Publ., 2021, 267 p.
  6. Ashinova M.K., Yeshugova S.K., Kadakoeva G.V. [Ensuring food security under sanctions pressure]. Novye tekhnologii, 2022, vol. 18, iss. 3, pp. 134–141. (In Russ.) EDN: QVLEII
  7. Vinnichek L.B., Gromov E.I., Smelik N.L. [Transformation of agriculture in the region]. Ekonomika sel'skogo khozyaistva Rossii, 2023, no. 6, pp. 41–46. (In Russ.) EDN: FLDPAA
  8. Kolesnyak A.A., Naidanova E.B., Polyanskaya N.M. [Investment as an agriculture development factor in a region with extreme natural conditions]. Sotsial'no-ekonomicheskii i gumanitarnyi zhurnal Krasnoyarskogo GAU, 2021, no. 3, pp. 64–82. (In Russ.) EDN: LNPPGM
  9. Ovsyanko L.A., Shelkovnikov S.A. [Status of priority areas of agricultural development in the Krasnoyarsk Territory]. Ekonomika i predprinimatel'stvo, 2021, no. 5, pp. 408–411. (In Russ.) EDN: GXLLZS
  10. Bogachev S.V. [Special features of territorial tax incentives to accelerate economic growth]. Finansy i kredit, 2022, vol. 28, iss. 12, pp. 2681–2702. (In Russ.) EDN: EMEGXK
  11. Konovalova M.E., Kuzmina O.Yu., Zhironkin S.A. [Analysis and evaluation of Russian agro-industrial complex development in the context of import substitution policy]. Vestnik Kazanskogo gosudarstvennogo agrarnogo universiteta, 2025, vol. 20, iss. 2, pp. 125–130. (In Russ.) EDN: OQMXHO
  12. Zakharova K.A., Baburina N.A., Ivanova N.V. [Assessment of the impact of VAT payments by single agricultural tax payers on price behavior and changes in agricultural products demand]. Vestnik Voronezhskogo gosudarstvennogo agrarnogo universiteta, 2023, vol. 16, iss. 2, pp. 294–307. (In Russ.) EDN: XYZBKW
  13. Pinskaya M.R., Kostin A.A., Avetisyan S.A. et al. [Differentiation of the tax burden based on the size of small and medium-sized businesses]. Finansy: teoriya i praktika, 2026, vol. 30, iss. 1, pp. 174–187. (In Russ.) EDN: VFDAWG
  14. Geraskina I.N., Goncharenko L.P., Timoshenko G.A. [On ensuring sustainable development of small and medium-sized businesses in Russia]. Upravlencheskie nauki, 2025, vol. 15, iss. 4, pp. 20–29. (In Russ.) EDN: TQVUJH
  15. Malis N.I. [Tax stimulation of the development of agriculture of the Russian Federation is a pledge of its successful development]. Nalogi i finansy, 2017, no. 1, pp. 7–12. (In Russ.) EDN: YJLCRV
  16. Lyalina J.I., Kedrovskaya A.V., Grishin D.V. [Research about relevance of using the unified agricultural tax]. Ekonomika i predprinimatel'stvo, 2021, no. 4, pp. 201–207. (In Russ.) EDN: PAYXNY
  17. Tikhonova A.V., Pyanova M.V. [Tax mechanism to counteract business fragmentation in agriculture]. Finansovyi zhurnal, 2025, vol. 17, iss. 3, pp. 39–53. (In Russ.) EDN: JGFMXW
  18. Ruban-Lazareva N.V. [Forecasting of agricultural tax revenues]. APK: ekonomika, upravlenie, 2025, no. 11, pp. 30–36. (In Russ.) EDN: ZKGRBT
  19. Vylkova E.S. [Justification of the choice of the VAT rate by taxpayers of the simplified taxation system]. Nalogi. Pravo, 2025, vol. 18, iss. 1, pp. 159–166. (In Russ.) EDN: TBWMWM

View all articles of issue

 

ISSN 2311-8733 (Online)
ISSN 2073-1477 (Print)

Journal current issue

ISSUE 7
JULY 2026

Archive

Видите ошибку в отчестве? Отключите перевод, это английская версия сайта!