The government plays a primary role in developing the national economy. Using management tools, the government can stimulate certain areas of economic activities. Productivity, an increase in fixed production assets, jobs depend on stimulation and management tools used by the government. The article examines mechanisms that encourage businesses to improve qualitative and quantitative parameters of their fixed assets rather than to use their depreciation reserves. The method presented in the article takes into account interests of both the government and the economic entity. This method can help identify an optimal period for the residual value of fixed production assets.

This article provides a comparative analysis of the construction industry and the impact of taxation in the Baltic and Scandinavian countries. The issues of granting permission for the construction of residential buildings and cost growth rates for a new housing stock are analyzed. The analysis revealed the annual rate of changes in the construction sector, the rate of construction of residential buildings. The paper compares the annual rate of changes in employment and the size of taxation to identify the relationship between the rate of growth or decline. The analysis made it possible to determine the main indicators that affect the rate of changes in the construction sector. Construction costs are calculated to determine the amount of project costs and client’s expenses (architect’s fee, website, VAT, production prices, household expenses, etc.). The key indicators affecting the construction sector are compared. These are the number of enterprises, the number of employees, turnover, value added, personnel costs, investment in material goods. A summary table of corporate taxation in the Scandinavian and Baltic countries is presented. The table reflects types of taxes and key interest rates. The dynamics of sales of new housing is analyzed for each country. The conclusion about the largest volume of construction in the countries under study is drawn.

To substantiate the benefits of an integrated depreciation system, the article aims to find an optimal combination of methods of depreciation and calculation of the amount of profit and property taxes. Using the developed mathematical model, it is possible to calculate the amount of money released by the enterprise during the period of deferred taxation for the renewal of fixed assets and the amount of profit and property taxes to be paid. The method allows for conclusion that only the combination of the sum-of-the-years-digits (a decreasing depreciation option) and sum-of-the-years-digits (an increasing depreciation option) methods has the greatest economic effect, i.e. it allows for an increase in profit and property tax revenues to the budget.

There is an acute problem of providing the population of Siberia and the Far East with animal protein. One of the solutions to this problem may be the development of industrial poultry farming. The situation in the poultry industry in 2018 was predetermined by the factors prevailing in previous years, the effect of which was felt incrementally, namely low selling prices for products, cost increases, which ultimately influenced the growth rate of poultry production. A similar situation exists in the market of Siberia. It should be noted not so significant decline in prices for chicken eggs in the summer and a significant increase in September-October 2018. That influenced the economic performance of local producers, and significantly attracted to the market of the Irkutsk region manufacturers from other regions, thus reducing the market size. All these factors influenced the volume of egg production in agricultural enterprises. Consequently, the mechanism of state regulation of prices for agricultural products should help to establish the level of price parity acceptable and sufficient for the realization of the economic interests of the subjects of the agrarian market, ensuring the purchasing power of consumers of agricultural products and equality of parties in the exchange.

As a result of the digital transformation of agricultural enterprises, the economic and environmental efficiency of production and provision of services is increasing. Currently, Industry 4.0 technologies are changing the nature of agricultural enterprises, integrating intelligent technologies into the agricultural production. The purpose of the study is to analyze the impact of Industry 4.0 technologies on agricultural enterprises. The digital transformation of the agricultural industry is a key tool for increasing efficiency in a rapidly changing market under growing competition and tightening requirements. Digitalization is not a new phenomenon for the industry; it is changing the existing architecture of interactions between the participants. The ongoing processes ensure the automation of routine and dangerous operations, the digitalization of physical and business processes, the end-to-end integration of all processes and more flexible management. At the same time, digital transformation has its own characteristics in each segment of the agricultural industry.