The impact of the single agricultural tax on the economy of the Russian agro-industrial complex

this article provides a comprehensive analysis of the impact of the unified agricultural tax (UAT) on the economic situation and development of Russia's agro-industrial complex (AIC). It examines the historical background to the introduction of a special tax regime for agricultural producers, its key advantages, and potential limitations. The mechanism of the impact of the unified agricultural tax on such indicators as investment attractiveness, financial stability of agricultural organizations, the level of their tax burden and competitiveness in the domestic and foreign markets is examined in detail. Based on the analysis of statistical data and expert assessments, conclusions are drawn about the effectiveness of this regime and its role in achieving national goals in the area of food security. Results: The single agricultural tax (SAT) is a key element of tax support for Russia's agro-industrial complex (AIC). Conclusion: The SAT has proven its effectiveness as an important tool for supporting the primary sector of Russia's agro-industrial complex (AIC).

single agricultural tax, agro-industrial complex, tax burden, agricultural producer, investment, financial stability, government support, food security