Modern reality, the current economic situation in the world put forward special requirements for ensuring the food security of the state, and conducting import substitution. The purpose of the study is to identify the advantages and disadvantages of the taxation system of agricultural producers in the form of unified agricultural tax, the impact of changes made to the Tax Code. The study used general methods of cognition (deduction and induction, analysis and synthesis, observation method, generalization and particular methods of cognition (factor analysis, comparison method, grouping, graphical and tabular methods of data presentation). Based on the results of the study, it was concluded that the application of unified agricultural tax in practice raises questions that need to be revised and clarified, especially regarding the effectiveness of the special regime used in the development of small business in the agricultural sector. It is proposed to abolish the exemption from Value-Added Tax duties of all payers of the unified agricultural tax, regardless of their income, and to use the indicator “cost-effectiveness” when setting the single tax rate from 0 to 6%. The significance of the article is the issues addressed in the article are relevant for most countries of the world.
The issue of the need to develop agriculture and import substitution has become particularly relevant after the beginning of mass imposing economic sanctions by the West against Russia, as well as a result of oil prices downturn and shortfall of budget revenues from the sale of energy sources. The policy of import substitution affects the areas of the agro-industrial complex to varying degrees. First of all, these measures affect all areas of agricultural production - crop production, animal husbandry and fisheries. In addition, they apply to the final products of the agro-industrial complex, that is, they regulate the food industry, thus affecting the issue of the country’s food security. The purpose of the study is to identify problems in the development of the country’s agriculture based on the study of Russian and international experience, to consider them in a complex, as well as to assess the impact of the import substitution policy on the development of the industry, to propose measures for the further development of the agro-industrial sector aimed at strengthening the country’s food security.
The article analyzes the deposit market of the Russian Federation both for the whole country and in the regional context, and provides data on funds of the population attracted in the form of deposits into commercial banks over several years. The relevance of the article is due to the fact that in an economically unstable situation, the primary task of commercial banks is to maintain their financial liquidity and solvency. Taking into account the specificity of commercial banks, more than 80% of their resource base is represented by deposits of their clients. However, the volume of funds attracted from the population into deposits is very unevenly distributed among the regions of Russia. In this regard, the need to determine regional factors that have a direct impact on the amount of attracted resources increases. The methods of horizontal and vertical analysis were used to analyze the deposit market in Russia. A correlation-regression analysis was applied to determine the factors that have a direct impact on the amount of funds raised in deposits. As a result, the study identifies the main regional factors that should be taken into account by commercial banks in deposit policy making.
The state debt is the obligations of the constituent entities of the Russian Federation arising from the state loans assumed by the Russian Federation, guarantees for the obligations to repay in the same amount with the payment of additional interest for the use of the loan. The issue of state and municipal debt and the resulting need for regional and municipal borrowing are particularly relevant for the constituent entities of the Russian Federation and municipalities, since the current fiscal mechanism does not actually provide the principle of independence and balance of budgets,according to which the amount of budget expenditures should correspond to the total amount of budget revenues. According to the authors, the lack of funds is caused not only by the budget deficit, but to a greater extent by the shortcomings of the existing fiscal mechanism. The relationship between the budget deficit and the state debt is manifested in the subsequent increase in debt obligations due to the need to repay the debt and interest for using it. The purpose of the article is to assess the debt burden at the level of the state, constituent entities and municipalities in the current economic conditions, the impact of the revenues of the respective budgets on it.
В статье представлен анализ текущего состояния рынка ипотечного кредитования по ключевым параметрам. Представлен обзор мер регулирующего органа, направленных на поддержку данного сегмента банковского рынка. Выделены перспективы его развития в условиях сложившейся макроэкономической ситуации. Ключевые слова: ипотечное кредитование, ипотечный портфель, процентная ставка, просроченная задолженность, рынок недвижимости, недвижимое имущество, банковский сектор.
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