Priorities of Regional Development in the Taxation of Agricultural Producers and Distribution of State Financial Support in the Context of Ensuring Innovative Development of the Region
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Date
2019
Authors
Shalimov, V.
Шалімова, Н. С.
Магопець, О. А.
Шалімов, В. В.
Journal Title
Journal ISSN
Volume Title
Publisher
Kalmosani
Abstract
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.
Description
Keywords
taxation, state support, budget subsidy, regional development, innovative development, local taxes and fees, agricultural producers
Citation
Shalimova, N. Priorities of Regional Development in the Taxation of Agricultural Producers and Distribution of State Financial Support in the Context of Ensuring Innovative Development of the Region. / N. Shalimova, O. Magopets, V. Shalimov // Innovation Economics And Management. - 2019. - Vol. VI. - № 1. - С. 14-27.