Кафедра аудиту, обліку та оподаткування

Останніми роками відбувалося значне насичення галузі імпортною технікою, яка є більш сучасна і приваблива, а отже виникає проблема в розвитку вітчизняного машинобудування, зокрема сільськогосподарського. In recent years there has been a significant saturation of the industry by imports the technique, which is more modern and attractive, and therefore there is a problem in development of domestic machine-building, in particular agricultural.

The purpose of research is to elaborate the scientific and practical recommendations on improvement of the mechanism of taxation of agricultural producers and their state support taking into account regional priorities and the necessity of ensuring innovative development of the region. Originality and value. The necessity to resolve the issue of, firstly, the empowerment of local governments, local authorities and local communities to establish elements of local taxes and fees, and secondly, the development of a mechanism for investment-innovative tax credits and other types of tax incentives to enhance innovation have been grounded. Materials and methods. In the process of research, the following general and special methods (induction and deduction, classification, statistical analysis, dialectic and system analysis) were used to identify trends in the state financial support and its distribution, assessing the functioning of the mechanism and justifying proposals for improving its toolkit. The information base of the study consists of international official documents, normative and legislative documents of Ukraine. Results. It is substantiated that the lack of the ability of local self-government bodies to influence the definition of benefits and rates of local taxes and fees for the purpose of activating innovation activity does not contribute to improving the competitiveness and investment attractiveness of the regions. The need to expand the powers of local self-government bodies, local authorities and territorial communities to establish elements of local taxes and fees, the development of a mechanism of investment-innovative tax credits and other types of tax incentives that will promote the activation of innovation activity and development of agriculture is proved. The necessity of correcting the procedure for allocating budgetary funds for state support to agricultural producers in the direction of taking into account the specifics of land areas, types of economic activities, priorities and prospects for regional development in the distribution of the amount of funds between regions and entities claiming to receive it is justified. Conclusions. It is proved that this will allow providing a cumulative effect of growth of financial resources and volumes of agricultural production, taking into account the requirements of quality, organicity and ecological compatibility for activation of innovative activity and innovative development of regions.

The regional priorities in the distribution of state financial support for agricultural producers in the context of strengthening the innovative potential of the region has been substantiated.

Кафедра аудиту, обліку та оподаткування

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