Development of tax instruments to ensure stable development of agricultural industries (on the example of CHR)

The article is devoted to the study of taxation issues in agriculture with an emphasis on the use of tax instruments to ensure stable development of the industry in the Chechen Republic (CCR). The study is based on a fiscal analysis of tax revenues to the budgets of the Central Chernobyl Region and an analysis of current tax preferences applied by agricultural enterprises in the region. The work revealed that tax measures and preferences provided by the state to agricultural producers play a key role in stimulating the development of agriculture in the Chechen Republic. These measures help improve the financial situation of agricultural enterprises, increase production volumes, and also increase their competitiveness in both domestic and foreign markets. The main emphasis of the article is on analyzing the effectiveness of using tax instruments in stimulating stable and sustainable development of agriculture in the Chechen Republic. The results of the study are of interest to government authorities, specialists in the field of tax regulation, as well as to agricultural entrepreneurs and researchers interested in the development of the agro-industrial complex of the regional economy.