THE IMPACT OF THE ESCN ON THE FORMS OF MANAGEMENT IN THE AGRO-INDUSTRIAL COMPLEX

Abstract

The relevance of the topic is due to the role of the unified Agricultural Tax (UST) as an important tool for supporting the agricultural sector, especially small business enterprises (sole proprietors and farms), which form the basis of rural areas and local production. The purpose of the study is to identify and analyze the differentiated impact of the special tax regime of the ESCN on the financial and economic performance and sustainability of agricultural organizations and small businesses in the agro-industrial complex of the Voronezh region. Methodology. Comparative analysis of the reporting data No. 5-ECHN for the Voronezh Region for 2021—2023, provided by the Federal Tax Service of the Russian Federation. Results and conclusions. The results obtained indicate the dual role of ECCS. For organizations, it serves as a stabilizer, allowing them to offset the decline in profitability through loss transfer (an increase of 87 %), but does not stimulate efficiency improvement. For sole proprietors and farms, the regime, on the one hand, increases operational flexibility, but on the other hand, it worsens the crisis: the accumulation of losses (up to 563.3 million rubles in 2023) leads to a reduction in the number of farms and an increase in fiscal losses. This poses a direct threat to the goals of agrarian policy: undermining budget revenues (especially regional ones) and reducing the small sector, which is the basis of rural employment. The reform of the ESCN, combining the retention of VAT exemption for small businesses with the right to targeted VAT refunds for modernization investments, will create a balanced system of fiscal support directly linked to increasing the technological maturity of small businesses. The scope of application. The agricultural sector of the region's economy.