Tax incentives in agricultural sector: indicators and performance results

Abstract

The goal is to show the current state and prospects for tax incentives in agricultural sector. Methods – economic-statistical, factor analysis, comparison and synthesis, logical justification. Results – it is substantiated that direct methods of supporting certain sectors of agroindustrial complex can be effectively replaced by indirect methods due to differences in the rate of unified land tax for peasant (farm) enterprises, and for other forms of business there are differences in the corporate income tax base. In particular, direct support is compensated by tax mechanisms in agricultural formations producing crop products (the average level of profitability for 202-2022 was 49,6%), with the exception of rice cultivation, as well as in individual entrepreneurship and peasant (private) farms specializing in production of livestock products (profitability – 35,6%). An assessment of possible budget revenues is given, in conditions of full control and application of liability measures for improper or inappropriate use of agricultural land. Conclusions – calculation of the potential funding volumes that can be used to improve the land use is provided. The irrational use of agricultural land is associated with their ineffective exploitation: imperfect methods of cultivation or fertilization, improper planning of crop rotations. Regional characteristics, which cause different problems and needs that require adaptation of coordination measures and regulation should be taken into account. It is necessary to continue the work to cover the entire territory of Kazakhstan with agricultural maps to provide complete and accurate information on the condition and use of land resources, which will prevent possible violations for which fines and increased tax rates may be levied.