Digital solutions are increasingly infiltrating all segments of agriculture. To achieve profitability growth, agribusiness is extremely important to maximize the use of innovative technologies. Today is the time when intelligent digital solutions should help the agricultural industry cope with the problems of increasing productivity and sustainable development. In the article, the author considers the peculiarities of the functioning of the agro-industrial complex in the digital economy, within the framework of the article the Largest participants in the agro-industrial complex market, who combined efforts to digitalize agriculture, were considered. It was established that agro-industrial enterprises are mainly digitalized at their own expense, which is a consequence of the “lack” of support tools, and the result is an insufficient level of implementation of technologies and platform solutions in the agro-industrial complex as a whole. The factors that restrain the digitalization of the agro-industrial complex today are financing, infrastructure, and personnel. At the same time, there are a lot of federal support measures, it is necessary to analyze them again, first of all, at the regional level, and understand why they are not so actively used by entrepreneurs, SMEs, and, if necessary, form proposals for adjustment together with the business and expert community.

The paper examines the impact of the digital revolution on the development of the Russian financial sector and the results of economic transformation. The authors substantiate the relevance by the fact that new opportunities for digital technologies and new regulatory rules are imposed on a complex international situation and an ambiguous global economic situation and create a very complex background for strategic planning of the development of small and medium-sized financial organizations. The authors built a model of the navigator of strategic approaches, made prerequisites for clarifying the model of the palette of strategies, created a new metamodel of digital transformations of a financial organization, created a new framework for building IT strategies, identified opportunities, limitations and obstacles to the implementation of competitive strategies of financial organizations in the context of digital transformations of the state economy. The directions for the development of digitalization in the banking sector of the Russian Federation are proposed: the introduction of a financial messaging system to reduce the dependence of the banking sector on international organizations, the introduction of regtech, the use of international experience, based on global trends in the use of fintech and digital technologies in general.

The problem of improving the management of agribusiness at the micro level in terms of accounting and engineering support is being solved. The application of an accounting management model that provides the generation of economically useful information based on the use of accounting and analytical mechanisms that operate in accordance with the principles of flexibility, relativity, and adaptability is proposed.

Recently, approaches to organizing tax accounting policies in enterprises have undergone significant changes. The strict regulation of the accounting process by the state has been replaced by a combination of state regulation and the independence of enterprises in setting and maintaining accounting and tax accounting. In this article, the authors investigated the issue of tax accounting policy as a mechanism for managing taxes in the system of financial and economic activity of an enterprise. The method of influence of tax policy on financial indicators of activity of the business entity is shown. The article notes the fact that the development of accounting policy is carried out formally. The potential consequences of applying tax accounting policy elements are not taken into account. It highlights the importance and the need for careful accounting tax policies. It is necessary to take into account the relationship of such financial indicators as gross profit, retained earnings, tax liabilities, profitability, depreciation of fixed assets, liquidity, financial sustainability with the strategic development plans of the organization. In the process of developing the methodological section of the modern accounting policy in the section of keeping records of existing inventory, it is necessary to focus on the choice of the method for their valuation. The authors propose to use the approach in order to determine the tax potential of the business entity of the analyzed sector using an indicator of current actual turnover, taking into account the allocation of categories and groups. The main features of the model on comprehensive taxation of economic entities of the region are displayed, forecasts of all tax revenues for existing groups are formed.

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