Fiscal efficiency of state support for agriculture in the Siberian Federal District

• Denis V. Parshukov

  Denis V. Parshukov. Krasnoyarsk State Agrarian University. Krasnoyarsk. Russia

The article is devoted to topical issues of Russia's fiscal policy implemented in the regions. The purpose of the study is to determine and compare the fiscal effectiveness of state support for agriculture in the subjects of the Siberian Federal District (SFD). The comparative assessment was carried out by analyzing the time dynamics and inter-regional comparisons of such indicators as: the amount of subsidies, the amount of tax revenues and fiscal efficiency. The definition of fiscal efficiency in this study is based on the fiscal return indicator, calculated as the ratio of tax revenues to the amount of subsidies. Data from the Federal Tax Service of Russia, the Ministries of Agriculture of the Siberian Federal District and Rosstat for 2020–2024 were used. The results revealed a structural imbalance: with the federal budget's share of tax revenues up to 70–83 % the regions bear the main burden of financing agriculture. It was found that regions with a lower amount
of support (Altai Territory, Omsk Region) demonstrate higher fiscal efficiency, while regions with the largest amounts of subsidies (Krasnoyarsk Territory, Irkutsk Region, Tomsk Region) have the lowest values of this indicator. The author concludes that it is necessary to move from an extensive subsidy model to targeted support. Measures to increase the fiscal efficiency of agricultural subsidies are proposed: differentiation of support mechanisms, introduction of project financing and adjustment of tax rates in favor of regional budgets.
Keywords: fiscal efficiency, government subsidies, agriculture, inter-budgetary relations, budget returns, tax revenues, Siberian Federal District.