PROSPECTS OF DEVELOPMENT OF AGRICULTURE: PROBLEMS OF SOURCES OF FINANCING AND TAXATION

Issue № 8, 2017, article № 1, pages 4-14

Section: Agrarian policy: problems and decisions

Language: Russian

Original language title: ПЕРСПЕКТИВЫ РАЗВИТИЯ СЕЛЬСКОГО ХОЗЯЙСТВА: ПРОБЛЕМЫ ИСТОЧНИКОВ ФИНАНСИРОВАНИЯ И ВОПРОСЫ НАЛОГООБЛОЖЕНИЯ

Keywords: AGRICULTURE, TAXATION, STATE SUPPORT, FINANCING SOURCES, UNIFIED AGRICULTURAL TAX, SANCTIONS

Abstract: Transition to effective economic policy of the state is directly connected with development of specific industries, first of all, of agriculture. Financing of the agricultural organizations has a number of features. The operating system of the taxation is one of the most effective tools capable both to support agricultural production, and to slow down his development. A research objective is the analysis of questions of financing and taxation of the agricultural organizations as factors of branch growth. In the system of crediting of the agricultural organizations the following problems have been allocated: decrease in volumes of crediting of branch; lack of a possibility of replacement of the means which are earlier attracted in the capital markets. The statistics of the taxation of the organizations of agriculture of the last years shows multidirectional tendencies, including smaller use of a unified agricultural tax by the agricultural organizations in comparison with the general system of the taxation, positive dynamics of tax revenues and debt on taxes, acceptable level of a tax burden for agricultural producers. For increase in efficiency of agricultural production and attraction of investments methods of tax regulation offer to carry out assessment of influence of level of tax burden and application of tax benefits on an economic situation of agricultural producers and in general on development of agriculture. Use of the measures directed to strengthening of the stimulating taxation function is necessary.

Authors: Bogoviz Aleksei Valentinovich, SHkodinskii Sergei Vsevolodovich, KONDRATEVA E. , LOBOVA S. , BAZANOVA A.