Abstract
At present, the problem of the formation and development of agroholding entities is an important and relevant topic for discussion in the scientific community of the Republic of Bashkortostan and the country as a whole. The relevance of the study is largely determined by the presence on a regional scale of a large proportion of the rural population (38%), which is an important distinguishing feature of Bashkortostan, growing unemployment and a decrease in real incomes of rural residents of the republic. This requires a balanced and systematic approach to the development of agricultural production on a regional scale. It should be noted that in the republic the formation of agroholdings is an inevitable and objective process of consolidation of agricultural organizations, which is largely determined by the migration of capital and other resources from a number of sectors of the economy and the provision of significant preferences by the state to agricultural production in recent years. At the same time, equal rights should be ensured for all forms of ownership and management in the countryside. So, on the Bashkir land today it is quite comfortable in economic terms to conduct economic activities of personal (subsidiary) households of the population, peasant (farmer) households and agricultural organizations. Several large agricultural organizations operate in the republic, which fully correspond to the parameters of agroholdings. However, it must be stated that the categorical definition of the term «agroholdings» has not yet been presented in legislative acts and regulatory documents. Such terminological uncertainty leads to the fact that many large agricultural organizations continue to work «under the auspices» of a personal (subsidiary) farm, which, in turn, determines the emergence of serious contradictions in certain aspects of taxation, accounting, and state support for agricultural producers.
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