The Impact of tax changes on the activities of agricultural organizations
Year: 2025
Type: article
Abstract: 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.
Source: Digest Finance
DOI: 10.24891/df.30.1.24
Institution: Kuban State Agrarian University
Language: English
Subfield: Agronomy and Crop Science
Domain: Life Sciences
SDG: Zero hunger
Open Access status: diamond
OpenAlex ID: W4408886954