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

Elena F. Kireyeva


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.


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

Full Text



Heady D., M. Alauddin, D. S. Prasada Rao. Explaining agricultural productivity growth: an international perspective. Agricultural Economics, 2010, vol. 41 (1), pp. 1–14.

Rausser Gordon C., Chalfant James A., Love H. Alan, Stamoulis Kostas G. Macroeconomic linkages, taxes, and subsidies in the U.S. agricultural sector. American Journal of Agricultural Economics, Agricultural and Applied Economics Association, 1986, vol. 68 (2), pp. 399–412.

Bird R. M. Taxing Agricultural Land in Developing Countries. Cambridge, MA, Harvard University Press, 1074. 144 р.

Williamson J. M. Agriculture, the tax code, and potential tax reform. American Journal of Agricultural economics, 2013, Vol. 28, iss. 2, pp. 12–16.

Sharma Ashok B. BRICS for end to rich nations’ farm subsidies. The Indian Awaaz, 2012. Available at:

Vogel Stephen. Farm Income and Costs: Farms Receiving Government Payments. Available at:

Veen H. B., van der, Meulen H. A. B., van der, Bommel K. H. M., Doorneweert B. Exploring Agricultural Taxation in Europe. Hague, LEI, 2007. 162 р.

Moiseeva L. A. Taxation of agriculture in foreign countries. Koncept, 2015, vol. 13, pp. 221–225. Available at: (In Russ.).

Kireeva E. F. Tax regulation of the agricultural sector in Belarus: current state and selection the forms of the state support. Innovatsionnoe razvitie ekonomiki = Innovative development of economy, 2016, no. 3-2 (33), pp. 149–153. (In Russian).

Kireeva E. F., Luk’yanova I. A. National tax system: trends and prospects of modernization. Belorusskii ekonomicheskii zhurnal = Belarusian Economic Journal, 2015, no. 3. pp. 84–97. (In Russ.).

Lerman Z., Sedik D. Agricultural Cooperatives in Eurasia. Budapest, FAO Regional Office for Europe and Central Asia Publ., 2014. 19 p. Series: Policy Studies on Rural Transition, no. 2014-3.

Legg W. Agricultural Subsidies: Measurement and Use in Policy Evaluation. Journal of Agricultural Economics, 2003, no. 54, iss. 2, pp. 175–200.


Copyright (c) 2016 Elena F. Kireyeva

eLibrary logoeLibrary logo  DOAJ logo ERIH PLUS logo 

© Journal of Tax Reform : ISSN 2414-9497 (online), ISSN 2412-8872 (print)