ASSESSMENT OF INVESTMENTS IN REGIONAL AGRICULTURE CAPITAL THROUGH TAX MECHANISMS
DOI 10.31588/2073-0462-2026-21-1-155-162 УДК / UDC 338.43:330. 322.2 (045) EDN: VLISCP
Keywords:
investment, regional agriculture, tax benefits, special tax regimes, small business.Abstract
The existing set of social, economic and political problems can only be resolved through long-term economic growth. One of the most important trends in economic development is increasing investment. Low level of technical equipment and depreciation of fixed assets are among the main problems in the development of agricultural sector. Therefore, a promising vector for the development of agricultural production is its intensification through the introduction of modern technologies and modernization of material and technical base. The depreciation degree of fixed assets in agriculture in Krasnodar Krai in 2024 was 50.6%, compared to 43.3% for all types of economic activity. Moreover, over a third of agricultural machinery is obsolete and requires replacement. This situation poses a complex challenge for government in developing and implementing incentives to mobilize investment resources for agricultural enterprises. Through the tax system, the state influences the amount of financial resources that organizations can direct toward developing and expanding their material and technical base, i.e., using them as capital investments in fixed assets. A variety of tax benefits, preferences and special tax regimes have little impact on increasing the investment activity of organizations, including those in the agricultural sector. Replacing the payment of several types of taxes with a single tax under special tax regimes effectively transfers some financial resources from the state to businesses without requiring investment in the development of material and technical bases. Further effective development of the material and technical base in regional agriculture is expected through active promotion of the benefits of using depreciation bonuses, investment tax deductions and special tax regimes that facilitate the formation of sources of capital investment.
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