Tax regulation in agriculture: current trends, selection of a state support forms

Elena F. Kireyeva

Abstract


In the article the problem of selection of state support forms for the agricultural sector is considered as one of the most important sectors of economics. Main purpose of the article is to determine the tax areas in Belarus taking into account international experience in taxation and subsidies of farmers, and processes of integration in the Eurasian Economic Union (EAEU). Agriculture with its sector particularity, social importance in solving problems of poverty, economic growth and food security is defined as a priority area of government funding. Main characteristics of tax incentives in developed countries were summarized based on national tax laws. It was concluded that, despite the preferential subsidies of the agricultural sector, tax regulators were widely used by different countries that allowed taking into account national particularity and priorities. Article reviewed current situation in the agricultural sector of the Republic of Belarus. Were studied directions of government financing of agriculture and peculiarities of its taxation. In the article were also generalized forms of tax exemptions for the producers of agricultural output. Were analyzed special tax regimes for agricultural organizations and peasant (farmer) households. Due to the active participation of the Republic in the integration entities were analyzed as well external factors, which influenced strategy of agricultural financing: commitments to reduce budget funds and taxes on farmers within the EAEU. Conclusions on need of reviewing mechanisms of national tax incentives were made, based on its effectiveness assessment and widening of the range of actions.

Keywords


tax regulation of the agricultural sector; unified tax on producers of agricultural output; taxation of peasant (farmer) households; tax exemptions; state support of agriculture

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References


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DOI: http://dx.doi.org/10.15826/jtr.2016.2.3.023

Copyright (c) 2016 Elena F. Kireyeva

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