Principles and algorithm for the formation of a regional agricultural market in the context of import substitution

In the study under consideration, the author identified the problems and trends in the development of peasant farms in the Tula region, assessed the effectiveness of their functioning, taking into account their financial and economic situation, analyzed the tax burden in peasant farms, outlined the main directions of increasing their efficiency and sustainable development by optimizing taxation and competent tax policy ... The main directions of changes in taxation are touched upon and an assessment of the impact of these changes on agriculture is given. Recommendations for improving taxation in peasant farms, contributing to the growth of their efficiency and sustainable development, were developed The main positive and negative trends in the change in PSN in peasant farms are described. On the positive side: this is the expansion of activities for the use of PSN, their consolidation, reduction of the tax burden, simplification of the accounting and reporting system, reduction of labor costs for accounting and reporting systems, automation and optimization of accounting systems. Expansion of the rights of local authorities in the field of regulating the tax burden in peasant farms through the PSN, which contributes to the legalization of business and the development of rural areas. Also, the disadvantages of the introduced innovation are noted, this is the transfer of rights to the regions in assessing the value of a patent without fixing the threshold of the maximum value, which can lead to its significant increase in cost.

Assessment of the impact of tax policy on the efficiency of development of peasant farms

Baer

2021

Indicators of Economic Development of Regions and Robotization of Agriculture

Nabokov

Skvorcov

Pryadilina³

2021

The processes of robotization of production occur in various industries, including such a conservative industry as agriculture. The aim of the study is to identify the territorial patterns of robotization of agriculture in the regions in relation to the indicators of their economic development. Regression analysis and Internet screening were used as research methods. Regional offices of the Ministry of Agriculture and Agribusiness provided data on the use of 435 units of robots used in the industry. In general, in the Russian Federation, the density of robotization of agriculture was 0.7497 robots per 10 thousand people employed in the industry. The density of robotization of agriculture by federal districts and regions was determined and the corresponding ranks were assigned to them. The author's methodology for ranking regions by robotization density is proposed, which is proposed to be divided into regions with high (over 3.0 robots per 10 thousand working in the industry), medium (from 0.75 to 3.0) and low density (less than 0.75 ) robotization. The average level of correlation between the gross agricultural output and the number of implemented robots was revealed (0.63). A high correlation is observed between labor productivity in agriculture and the number of implemented robots (0.78). There is a negative correlation between the share of agriculture in the gross value added of the regions and the amount of robotics used (-0.52) and the density of robotization (-0.59). This may indicate that robotics is used to a lesser extent in regions with traditionally developed agriculture. In the future, this may cause a technological lag in regions with a high share of agriculture, which must be taken into account by the executive authorities when developing programs for the innovative development of the industry.

Conceptual Approach to Performance Assessment and Intensification of Corporate Finance

Il'in¹,

Ostaev

Podrezov

et al. 2021

The article discloses the author's position on the issues of calculating indicators reflecting the efficiency and intensification of the finances of organizations engaged in large business (corporate finance), which is the most popular among both the population and the state, due to their possession of hypertrophic resource potential, which they need rationally ( effectively) apply in the process of carrying out economic activities, including absolute leadership financial opportunities. It is based on the diversification of corporations' activities, which is a set of operational, investment, financial commercial transactions with corresponding cash receipts (results) and payments (costs), when comparing them with each other, performance indicators are formed that affect their subsequent change (intensification) ... The content of this position includes a toolkit composed of the proposed methods for determining the efficiency indicators and intensification of corporate finance of a direct (direct) and indirect (indirect) nature, which do not contradict the interpretations of both categories established in economic science and fully disclose the mechanism for the formation of interacting results. (net profit) and costs (payments), performance (direct profitability or direct profitability) and cost (indirect profitability or indirect profitability) of cash flows. All of these techniques will help managers heading corporations in accurately assessing efficiency and intensifying finance, including through the harmony of statistical and mathematical calculation postulates that fit into the concept developed by the authors.