scholarly journals Integration strategy for the development of tax mechanisms in the process of state regulation of agriculture

2020 ◽  
Vol 176 ◽  
pp. 05006
Author(s):  
Tatyana Vladimirovna Zyryanova ◽  
Olga Alexandrovna Rushickaya ◽  
Ekaterina Mihailovna Kot ◽  
Alexandr Olegovich Zagurskiy

This article presents the author’s view on the integration strategy for the development of tax mechanisms in agriculture. The importance and necessity of developing such a tax mechanism are updated, and arguments in favor of such a development strategy are presented. The authors proposed a new scientific term that characterizes the process of harmonization of tax regulation mechanisms in related sectors of the economy. The ways and directions of such harmonization within the agricultural and agro-industrial sector of the Russian economy as a whole are proposed. The analysis of the current state of the tax environment for Russian agricultural producers has been carried out, and the main factors for strengthening and reducing the growth rate of the agricultural sector have been identified. Based on the results of the study, the author gives an opinion on the current state of the tax environment in relation to agriculture.

Author(s):  
Viktoriia Zhmudenko ◽  
◽  
Mykola Diachenko ◽  

The article analyzes the current state of production activities of the agricultural sector of Cherkasy region economy, its organizational and legal structures and identifies strategic directions for its development. It is proved that the priority solution of urgent problems, such as: redistribution of land and property; restructuring of enterprises and forms of management; development of cooperation; introduction of market management methods - management and marketing; state regulation of the agricultural economy, financial, credit and tax systems; development of markets for agricultural products, material and technical resources and services; intensification and diversification of foreign economic activity will contribute to the development of the agro-industrial sphere of Cherkasy region. It is determined that the years 2021-2027 should be considered the strategic period, during which the provision of the country's population with food at the level of scientifically sound standards, growth of export potential and reduction of imports should be achieved. The necessity of introduction of innovative activity and process of innovations introduction in the production activity of the agricultural enterprises which are a basis of economic growth is proved. Obstacles to the innovative development of the regional agricultural sector are analyzed. The priority directions of innovative development of agro-industrial enterprises are indicated. The need to develop an innovative policy of agricultural enterprises in order to increase the efficiency of their operation is determined. It is noted that the priority of the agro-industrial sector development of Cherkasy region and its leading industries will provide the population with food products, industry with raw materials, and foreign trade with the export goods. It is established that innovative activity in agricultural enterprises is a decisive factor in the effective development and increase of agricultural production, significant changes in its structure, reassessment of the motivation system that meet the current principles of the Cherkasy Region Development Strategy for 2021-2027, which determines key vectors of the region in the long-term.


Author(s):  
Yana Samsonova ◽  
◽  
Alina Dzebchuk ◽  
Anastasia Ignatova ◽  
◽  
...  

In this article it was found that the importance of agricultural development is due to the direct impact of this area on the living standards of citizens, which largely depends on the welfare of the population, including per capita income and social living conditions. It is proved that providing organizational, legal and economic measures for sustainable development of agricultural production will provide an opportunity to increase production of relevant products, improve its quality and safety, and, consequently, its competitiveness, both domestically and internationally. It is analyzed that despite the focus on the development of other sectors of the economy, in particular, technology, in most developing countries much of the territory is occupied by the agro-industrial sector, and among the population from 70 to 90% are employed in agriculture. Therefore, it was proved that the development of agriculture will always be relevant and require attention from scientists in various fields of science. This article noted that the structure of the agricultural sector, as well as the specific set of mechanisms of state regulation in different countries is different. At the same time, it is noted that some countries seek intensive development of this sector of the economy, while others suffer losses. In the presented article we have analyzed the current state of agriculture in Ukraine and identified problems that stand in the way of its development; In order to solve the existing problems, the experience of advanced foreign countries, including the United States, the European Union, Canada and Japan, was analyzed, and the factors due to which these countries managed to achieve stable growth in agriculture were identified. Based on the research, practical recommendations were provided, which we propose to take into account in the formation of state regulation of the agricultural sector in Ukraine.


Author(s):  
Zhussupova A.K ◽  
Utibayeva G.B ◽  
Zhunusova R.M. ◽  
Akhmetova D.T.

The effectiveness of the use of financial and credit resources is largely determined by the methods of their distribution in directions and methods of bringing them to the final recipient. The current level of development of financial and credit relations in agriculture indicates the relevance of the formation and development of an adequate system of state regulation and financial support for the agricultural sector of the economy.The system of state regulation and support of the agricultural sector of the economy is represented by a number of relevant mechanisms. This system is implemented in practice by mechanisms of price, tax, credit and financial regulation, mechanisms for regulating social development, direct budgetary support within the framework of special targeted programs.In the course of the research, the task was set to identify the relationship between the amount of financial resources received by agricultural producers in the form of government support and the amount of agricultural products they produce. To resolve this issue, we analyzed the volumes of gross agricultural production and the volume of financing of agricultural producers in the country as a whole and in the context of regions for the period from 2016 to 2020.The analysis showed that there are certain shortcomings in determining the amount of financing. So, for example, in a number of regions with the same volumes of gross agricultural output, the volumes of financing differ sharply with the same structure of resources used. And vise versa, in other regions, which are provided with an approximately equal amount of funding, the level of gross agricultural output differs sharply. From the point of view of ensuring a more rational and efficient distribution of state financial resources, first of all, they should be provided to those agricultural producers who achieve a stable annual growth of production indicators in crop and livestock raising.


2020 ◽  
Vol 19 (12) ◽  
pp. 2210-2224
Author(s):  
V.M. Sharapova ◽  
T.N. Medvedeva ◽  
E.A. Farvazova

Subject. The article considers a procedure for calculating and distributing State support to depressed agricultural regions in the framework of a new type of budget financing, i.e. compensating and stimulating subsidies. Objectives. The purpose is to evaluate the efficiency of the system of State regulation of agribusiness in a depressed region, determine the priority of modern methods of budgetary support from the State, improve the methodological approach to the distribution of State aid among subjects of the Russian Federation with low level of socio-economic development. Methods. The study draws on the abstract and logical method, methods of statistical analysis, grouping, comparison, and generalization. Results. We realized the objectives of the study, using the agricultural producers of the Kurgan Oblast case. The paper analyzes the condition of agricultural sector in the depressed region, assesses the State support system efficiency for the agricultural sector of the Trans-Ural region, considers government measures related to the regulation of the economy of backward regions. It presents an updated method of budget financing within an incentive subsidy by clarifying the calculations and introducing an additional indicator that reflects the level of remuneration of regional agricultural producers. Conclusions. The updated calculation methodology for incentive subsidies to depressed regions enables to build a certain economic rating of ten depressed regions of the Russian Federation, taking into account not only the volume of production and employment, but also the level of wages of agricultural workers.


Author(s):  
I. Smolynets

One of the most important directions in this context is the problems of organizational and legal forms of development of entrepreneurial activity in agriculture. Effective development of entrepreneurial activity in agriculture is hindered by poor adaptation to market conditions and low investment attractiveness of agrarian production and economic formations, unsystematic and dispersed revenues for modernization of production activities, insufficient state support, imperfection of the organizational and economic mechanism for managing the development of various organizational and legal forms of entrepreneurial activity activities in the agrarian sector. In the historical aspect of the development of entrepreneurial activity there are the following forms: private farms, individual holdings, households, peasant farms, private and state agricultural enterprises, collective farms, in particular peasant unions, agricultural companies, inter-farm enterprises and associations, of various kinds and types societies that are divided in form of association and level of responsibility. The most important of these, which have become accustomed and function in agriculture, are agricultural enterprises, in particular private ones, and households. However, today the state of development of entrepreneurial activity in the agroindustrial complex remains rather complicated and requires complex comprehensive reforms, the main role of which should be owned by the state. That is why among the objects of state regulation a special place should occupy the agrarian sector of the economy and the forms of entrepreneurial activity, in particular the agrarian market and the formation of its infrastructure, which is conditioned by the state regulation. The main problems of the agrarian sector development include the low efficiency of agricultural production and the problem of deformation of price proportions, the solution of which is directly related to the perfection of the infrastructure and mechanisms for regulating the agricultural market. The process of establishing enterprises on the basis of co-operation and their integration with processing enterprises will reflect the interests of agricultural producers and promote their stable and efficient development. The most effective form of co-operation is production, sales and service cooperatives, created on the basis of cooperation of shares and natural forage lands, fixed assets, livestock of animals that unite agricultural producers, households, purchasers, enterprises of the processing industry, various catering enterprises, institutions and organizations. Co-operation, by its very nature, is an economic and voluntary phenomenon. Integration is the next stage of effective economic forms of cooperation among the participants in the agrarian market.


Author(s):  
Alexey V. Golubev ◽  

The contradiction between the profitable work of agriculture and the lack of its simple reproduction is revealed. Profits of agricultural enterprises are secured by a strict restriction on all major items of expenditure, including labor costs, which farmers are forced to go to due to the low profitability of the industry. They have to tighten their belts more and more, saving even on the necessary things. At the same time, monopolized suppliers of resources to agriculture and network trading networks, which are oligopolies, continue to siphon resources from producers of products. The author emphasizes the nature of perfect competition of the mass of agricultural producers, to which the market economy should strive. The term “market hinterland” is introduced, which characterizes the current situation of agriculture, which is economically disadvantaged by its counterparties. This intersectoral imbalance is not eliminated and is not compensated by the state, since the subsidies allocated are not enough even to bring the wages of agricultural workers to the average size in the Russian economy. The conclusion is made about the weak state regulation of intersectoral relations, which should limit monopolies and oligopolies and create equal economic conditions for different industries and also about the need for a significant increase in state support for agriculture.


Ekonomika APK ◽  
2021 ◽  
Vol 321 (7) ◽  
pp. 95-102
Author(s):  
Iryna Artimonova ◽  
Kateryna Tkachenko

The purpose of the article is to develop practical recommendations for improving the tools of state regulation of the agricultural insurance market. Research methods. The research was based on general scientific research methods, scientific works of domestic and foreign economists on insurance in the agricultural sector of the economy, regulations and Internet resources. The application of the method of comparison, the monographic method in combination with the method of induction made it possible to systematize and generalize the foreign experience of state support for agricultural producers. Research results. The reasons for the need to improve the system of state regulation of the agricultural insurance market are systematized. The international practical experience of formation of systems of the state support of agricultural insurance is generalized. The normative-legal acts regulating relations in the field of insurance of agricultural products are considered. Emphasis is placed on existing programs to protect agricultural producers from the risks posed by the state. An assessment of the current state of the agricultural insurance market in Ukraine and identified prospects for its development using the tools of state regulation. Scientific novelty. It is proved that agricultural insurance is a new effective tool for state support of farmers in case of risks, which will help improve the economic performance of the agricultural sector of Ukraine. Practical significance. Measures to improve the instruments of state regulation of the agricultural insurance market are proposed. The introduction of state support for agricultural insurance will contribute to the growth of the domestic market of agricultural insurance, which will provide additional revenues to the state budget. Refs.: 13.


2020 ◽  
Vol 210 ◽  
pp. 13009
Author(s):  
Marina Kholodova ◽  
Evgeniya Krinichnaya

The article deals with the main stages of formation and formation of a multi-layered rural economy in Russia. Presents the evolution of the development of multi-structured forms of farming in rural areas, depending on the degree of influence of the state on the economy of the agricultural sector of the country. It is proved that the key tools of state regulation of this issue are agrarian reforms, privatization, creation of an entrepreneurial environment, formation of an appropriate investment policy, and development of private land ownership institutions. The significant impulse for the development of modern forms of farming in the village was the choice of state priorities in the framework of the National project "Development of agriculture" were transformed into the state Program of development of agriculture, which allowed to strengthen its position as a major Agroholding structures and small-format sector. It is proved that sanctions and tendencies of the new economic reality amid the pandemic of the syndrome has led to the need to promote small agribusiness in rural areas, which will contribute to rural employment, development of rural infrastructure, growth of real monetary incomes of the population and middle class formation in rural areas.


2021 ◽  
Vol 4 (519) ◽  
pp. 142-147
Author(s):  
R. Y. Zvarych ◽  
◽  
M. Т. Kukharska ◽  

The article is aimed at studying the current state of the agro-industrial complex of the Ternopil region and elaborating proposals for improving local agro-industrial production aimed at increasing the competitiveness of enterprises’ products in the European Union markets. As a result of the study, the current state of the agro-industrial complex of the region is considered, the dynamics of production volumes of agricultural products of the main types in the region are examined. The authors also propose some ways to increase the export potential of the region in the direction of European integration. It is substantiated that for the development of this industry it is necessary to introduce a number of measures that will help solve urgent and important problems of agricultural production development in both the domestic and the European markets. To strengthen the position of the agro-industrial complex of the region, it is necessary to develop cooperation of agricultural producers more widely. First of all, special attention needs to be paid to expanded livestock industry, especially dairy. Perspective directions of work for farmers of Ternopil region in cooperation with markets of European countries are determined as follows: production of organic products, as well as cultivation and processing of fruit and berry products. Prospects for further research in this direction are substantiation and development of measures to increase the competitive advantages of specific agro-industrial enterprises of the Ternopil region of various specializations in the implementation of foreign economic activity in the EU markets. The implementation of these measures will enable the agro-industrial sector to become more profitable and provide an important contribution to the development of not only the region, but also the whole country as a whole.


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