The unified agricultural tax as a tool for increasing investment activity of small and medium-sized agricultural enterprises in new territories of the Russian Federation
Анотація
The article examines the role of the unified agricultural tax (0–6% rate) in combination with preferences of special economic zones (until 31.12.2050: 7.6% insurance premiums instead of 30%, zero profit tax for 10 years, exemption from property taxes) for agricultural SMEs in the DPR, LPR, Zaporizhzhia and Kherson regions. A methodology for assessing investment potential is developed based on a comparative analysis of tax regimes, data from the Federal Tax Service and the Unified Register of SMEs, and the discounted cash flow method. For a typical small enterprise (revenue of RUB 25 million, median parameters of Zaporizhzhia region, 2024): tax savings - 8.7% of revenue (RUB 2.17 million/year); investment potential with a debt financing multiplier - RUB 5.41 million/year; NPV for 10 years - RUB 30.6 million. The key mechanism is a reduction in insurance premiums (74.7% of the effect). Investment structure: equipment – 34.7%, land – 22.3%; payback period – 4.3 years.
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