Шляхи вдосконалення податкового стимулювання аграрного сектора економіки

Abstract

Assessment of the current state of development of mechanisms of tax incentives of economic entities in the agrarian sector of the economy remains in the field of view of both scientists and practitioners. However, the solution to this problem on a State-wide scale has not yet been fully investigated and needs further study, adapting foreign experience to the national tax system. The article is aimed at substantiating the theoretical aspects of tax incentives for business entities in the agrarian industry, explaining the impact of effective methods of the State financial support on the results of their activities. To solve the tasks set in the process of research, a complex of general scientific and special methods of scientific knowledge was used. It is determined that tax incentives of agrarian business entities at the present stage are an important component of economic policy and are used to level crisis phenomena in the market and encourage investments that create positive market externalities. It is found that tax benefits, which are closely related to the principle of fairness in taxation, play a significant role in the tax incentives of agrarian business entities. The authors propose that the following be implemented at the State level: pay special attention to the insrtumentarium of tax incentives, as well as analyze the assessment of its effectiveness; focus on the rational use of agrarian land by farmers by strengthening control, taking appropriate measures to prevent misuse and the application of administrative mechanisms in detecting violations; establish differentiated increases in land tax ratios for entrepreneurs of the fourth group in cases of the inappropriate use of agrarian land.