Fiscal incentives for personal transformation krestyansih farms in business structures
Tulush L.D., Candidate of Sciences Ekonomicheskie, , NSC "Institute of agrarian economy"
Випуск №90. Частина 2
336.22 : 631.16
The article deals with questions of fiscal stimulus transformation of personal peasant farms in business structures. It was noted that despite the significant volume of activity of personal peasant farms, they are still not integrated into the system of financial relations. On the one hand, private farms are not officially registered, with the result that are not regarded as full-fledged subjects of management - do not pay taxes, do not report on its activities to the public authorities, are not integrated into the social security system are not obliged to adhere to environmental, animal health rules and regulations on the quality of their products. On the other hand, these economic agents are practically deprived of any state financial support, payments in the implementation of social risks, which must be compensated for by the social security system, as well as access to the financial market resources.
It was determined that given the available volumes of the commodity agricultural production, part of the high-value individual farms may be involved in the formal financial field by registering business entities.
Identify existing legal problems that do not contribute to the processes of transformation of personal peasant farms in business structures. Identified key shortcomings of the existing legislative initiatives, which provide incentives for development of family farms based on the activities of individuals - entrepreneurs. The ways of improvement of tax legislation in the part of the settlement procedure of taxation of family farms established by individuals - entrepreneurs.
A complex of measures for fiscal stimulus transformation of personal peasant farms into family farms, in particular by introducing a specific budget support programs such entities, as well as the introduction of the preferential order of their involvement in the social insurance system with compensation from the budgetary resources of the single social contribution.
The implementation of the proposed measures will positively affect the efficiency of the farms, the resource base of the rural budget, the level of rural employment and the welfare of the rural population.
private farms, family farms, fiscal stimulus, tax, budget support, special tax treatment, a single tax