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The article discusses tax characteristics and how they affect the effectiveness of tax management in the agricultural sector of the Krasnodar Territory. The main tax regimes such as the USN, ESCN and patent systems are considered, as well as their advantages, prerequisites for use and the role that regional conditions play in ensuring the financial stability of agricultural enterprises. The impact of state financial management on the agricultural sector through the GRBS system is taken into account, as well as the dynamics of regional budget execution, tax revenues and the effectiveness of special tax regimes. It is concluded that proper management of tax flows ensures a high level of collection, stimulates investment and increases profitability, while an adaptive approach to budget fluctuations is a key factor in the sustainable development of the industry.
tax management, agricultural sector, Krasnodar Territory, ESCN, USN, budget, financial stability
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