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Annotation: The relevance of the topic of the article is determined by the objective need to improve the activities of agricultural producers, to stimulate their financial results on the basis of improving the quality of the provision of federal budget funds for the implementation of priority investment projects in the agro-industrial complex. Objectives of the article: a study of the financial potential of agricultural organizations of the Russian Federation on the basis of identifying the causes of deterioration in the quality of budget support at the level of individual subjects of the Russian Federation. To achieve this goal, the following research tasks were set and resolved: criteria for the efficiency and effectiveness of budget expenditure management, including those provided for the development of agricultural producers, were defined, principles for the efficient use of budget funds in financial management practices were described. Research methods: system analysis, structural analysis, grouping of financial results, comparison of assessment indicators illustrating financial resources, synthesis, graphical method of making decisions about food independence of agricultural organizations and the region, on the basis of which systematization of financial indicators was carried out. The article discusses the science-based grouping of the regions of the Siberian and Far Eastern federal districts according to the methodology of the Ministry of Finance of the Russian Federation. Main results of the study: analysis of the distribution of funds provided to domestic agricultural producers showed that the quality of budget and concessional loans, grants and subsidies has decreased in recent years, which was confirmed by a review of financial indicators. As a result, the author carried out a calculation of the financial sustainability of agricultural organizations, taking into account budget support, identified indicators of food security across the regions of the Russian Federation and Russia. The article concluded that the introduction of a new financial policy as part of a universal state agricultural policy will help optimize budget expenditures.

Annotation: This article discusses the problem of increase in VAT from 2019 Managing the value added tax is an acute problem facing the tax authorities. The debt on VAT payments to the budget is growing every year. This is due to the rather complex mechanism of calculating the tax and the presence of a large number of regulations for its calculation and collection. The article reveals the peculiarities of this tax collection at the new rate, its impact on the development of entrepreneurship in Russia. The main purpose of this tax is the implementation of the fiscal function of the tax system. The forecast of the impact of VAT growth on the change in consumer demand, the price level and the functioning of business in different sectors of the Russian economy. The authors suggest the beginning of a new wave of international companies ‘ exit from the Russian market due to the increase in VAT. The increase in VAT will exacerbate competition between medium and large enterprises and small enterprises operating under the simplified tax system. It is summarized that the reform as a whole will have a negative impact on business income. The consequences of the change in VAT on the distribution of budget revenues between the Federal and local budgets are given. It is concluded that the change in VAT will not lead to the expansion of financial resources necessary for the development of local government. The question of finding more appropriate ways to redistribute budget funds between different levels of the consolidated budget is raised. The necessity and possibility to transfer powers and the right to dispose of VAT revenues to the regions are substantiated. This measure can strengthen competition between individual regions for attracting business, become an impetus to increase trade and to create better conditions for business.