Agricultural region development: Problems, tax threats, potential

Abstract

The article is devoted to the problem of the development of the agro-industrial region. Economic, geopolitical relations, crisis situations, risks of the state and enterprises require the study of methodological support for new functions of tax administration of agribusiness enterprises. The economic security of public law education characterizes the state of the tax system and tax potential, which ensure the sustainable development of the territory. The authors investigated the purpose of tax potential management, one of which is the assessment of the security of the tax territory. For management and assessment, a tree of goals was built, based on the hierarchical principle of presenting promising goals for managing the economy of an agricultural region. The general goal and objectives of two levels are determined. The authors determined that the process of making management decisions to ensure tax security of the territory should consist of five stages. At the same time, the end result of the assessment should be a tax security strategy. A correlation analysis of a number of factors was carried out, among which the formation of the onset of risks and representing the main threat to the tax security of the territory - incomplete provision of tax revenues at all levels of the budget system - was revealed. Calculations were made on the example of the administrative territory of the Russian Federation (Republic of Mari El). © The Authors, published by EDP Sciences, 2020