The indicators of quality and microbiological safety of frozen vegetable semi-finished products (for example, cut beet) processed in a microwave field for subsequent storage for 18 months at a temperature of minus 20±2 °C. Treatment with a microwave field was carried out under the following conditions: power 600 W and duration 5 min (180 kJ); power 1000 W and duration 4 min (240 kJ). It is established that treatment in the microwave field contributes to the preservation of consumer qualities of the product (total solids content, mass fraction of soluble solids, bound moisture content, microbiological effect) in the process of long-term low-temperature storage.

One of the current problems of the Russian tax system is optimization of the level of tax burden on agricultural producers. Differentiated business conditions in agricultural production necessitate a review of the definition of the tax base and tax rates of the unified agricultural tax (UAT). The authors propose to calculate the average rate of UAT in the context of the subjects of the Russian Federation (regions) by the country’s average level of climatic conditions, and the natural and climatic potential of the zone should be determined based on the soil fertility index taking into account soil bonitet values and bioclimatic potential. Thus, the results of calculations by regions of the Russian Federation illustrate the following. Regions with the least favorable climatic potential are located within the North-West Federal District-the Komi Republic, the Arkhangelsk Region, the Vologda Region, respectively, and tax rates there should be minimal.

The use of effective physical processing methods to preserve food and agricultural products is gaining more and more popularity every year. This article presents a complex technology, including processing by accelerated electrons with doses of 1–3 kGy at a beam energy of 5 MeV. The efficiency of application of processing with accelerated electrons and modification of the composition of the gaseous medium for optimization of the technology of refrigerated storage of champignon mushrooms has been investigated. The technology parameters have been established to ensure microbiological safety and preservation of the consumer qualities of mushrooms under production conditions. The treatment with accelerated electrons at doses of 1–3 kGy in combination with cooling and modification of the composition of the gaseous medium delayed the postharvest maturation processes and led to an increase in the storage time of mushrooms up to 20 days (control 10–14 days). The modification of the composition of the gaseous medium was ensured by the selective gas permeability of the used packaging material (polypropylene, polyethylene, biaxially oriented polypropylene) and the respiration of the raw material. Depending on the intended purpose of the product - fresh sale or further processing (drying, freezing, etc.), the technology under consideration, due to the differentiated choice of technological parameters of storage and processing, allows to control changes in organoleptic, physicochemical and microbiological indicators of the quality of mushrooms in a targeted manner. Packaging made of biaxially oriented polypropylene and polypropylene should be used for mushrooms for processing, due to the best preservation of the structure of plant tissue, as a result of slowing down the ripening processes and delaying aging and spoilage, for the sale of fresh mushrooms, it is most effective to use polyethylene packaging.

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