Irina A. SHIPULINAAltai Branch of Financial University under Government of Russian Federation, Barnaul, Altai Krai, Russian Federation Irina_Shipulina_@mail.ru ORCID id: not available
Subject. This article considers the fiscal policy as a mechanism that regulates spatial and inter-industry imbalances in economic development. Objectives. The article aims to determine the main trends in taxation and budgetary regulation of the Altai Krai's agro-industrial complex. Methods. For the study, we used the methods of comparative, statistical, logical analyses. Results. The article describes the instruments of regional fiscal policy applied in the Altai Krai, contributing to the development of the agro-industrial complex to various extents. Conclusions. The Altai Krai's regional fiscal policy should be improved to promote not agriculture only but other industries that form a diversified agribusiness, including the small and medium-sized ones, as well.
Keywords: AIC, agro-industrial sector, tax and budgetary policy, special tax regime, tax burden, subsidy
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