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Taxation of the agricultural sector continues to be one of the main directions of development of the tax policy of the Russian Federation. On the one hand, taxes in agriculture perform to a greater extent a stimulating function, being the main economic instrument of state regulation of the country’s agro-industrial complex. On the other hand, the rate of development of the agricultural sector and the amount of tax revenues from the payment of unified agricultural tax to the consolidated budget of the state in relation to revenues from other special tax regimes tell us about the insufficient efficiency and popularity of this special tax regime and, consequently, about the presence of some problems of its legislative regulation

In modern economic conditions, the main goal of managing an organization is to provide an effective management model, the main characteristic of which is the construction of a strategy for the development of an organization that will ensure the achievement of the indicators specified in it, the production efficiency of the resources used, financial stability, competitiveness and effective management of the organization's personnel. One of the main elements of building this system is the timely identification of existing risks that directly affect the assessment of the likelihood of insolvency (bankruptcy) of the organization. This article presents the calculations of nine operating models for assessing the level of bankruptcy of an organization, made on the basis of financial statements of a large Russian company engaged in the sale of goods.