Uman NUH | today: 12/03/2024
| Author(s) |
Bechko P.K., Candidate of Economics, , Uman National University of Horticulture, Ukraine Ptashnyk S., Candidate of Ekonomikal Sciences, , Uman National University of Horticulture Lysa N.V., Candidate of Economics Sciences, , Uman National University of Horticulture, Ukraine Нагорна Ю. І., , , |
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| Category | Economics | ||
| year | 2022 | issue | Issue number 101. Part 2 |
| pages | 164-172 | index UDK | 336.22 | DOI | 10.32782/2415-8240-2022-101-2-164-172 (Link) |
| Abstract | The article presents methodical approaches to tax incentives for agrarian business entities capable of ensuring long-term economic growth of agricultural production and food security of the country. The application of methodical approaches to tax stimulation of the agrarian sector will contribute to the acceleration of the efficiency of the business entities of the sector, significantly influence other branches of the national economy, which are closely interconnected with the agrarian sector. The tax policy of the state under modern conditions is mainly aimed at the long-term economic growth of the production of products by economic entities of the agrarian industry. Tax incentives in the form of benefits, subsidies, etc. are the main levers and incentives for increasing agricultural production volumes. The agrarian branch of the national economy, despite numerous tax benefits, has not yet achieved adequate competitiveness, there is a significant imbalance of internal specialization, which makes the economic growth of the vast majority of business entities impossible. In view of this, an in-depth study of methodical approaches to tax incentives for farmers, which should be based on a clear system of financial and tax levers and incentives, remains an urgent problem. The current tax legislation provides for a number of tax incentives for farmers. At the same time, their application in practical activity is not fully capable of realizing the tasks set before the state regarding comprehensive stimulation of the agricultural sector. For the most part, according to the current tax legislation, tax incentives are characterized by low efficiency, and the use of tax benefits, despite their number, is largely unsystematic. In this regard, there is a need to identify priority directions for reforming the tax system in order to improve methodical approaches to tax incentives that would contribute to achieving economic growth in all sectors of the national economy. In accordance with the set goal of the study, theoretical provisions and proposals for improving methodological approaches regarding tax incentives for agricultural business entities were expanded. The system of tax incentives for farmers contains components and elements aimed at their effective functioning. The criteria for the selection of tax incentives and the identification of the level of susceptibility of the agricultural sector to the use of tax incentives were formulated, according to the methodology based on the identification of the degree of susceptibility of the agricultural sector of the economy to certain benefits. The methodical mechanism of tax incentives for farmers is based on the use of multidimensional statistical methods, methods of correlation and regression analysis, which makes it possible to ensure the economic growth of economic entities in the agricultural sector | ||
| Key words | tax incentives, tax system, functions of taxes, tax benefits, economic growth, tax, principles of taxation | ||