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Tax regulation in agriculture: Current trends, selection of a state support forms

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  • Elena F. Kireyeva

Abstract

In the article the problem of selection of state support forms for the agricultural sector is considered as one of the most important sectors of economics. Main purpose of the article is to determine the tax areas in Belarus taking into account international experience in taxation and subsidies of farmers, and processes of integration in the Eurasian Economic Union (EAEU). Agriculture with its sector particularity, social importance in solving problems of poverty, economic growth and food security is defined as a priority area of government funding. Main characteristics of tax incentives in developed countries were summarized based on national tax laws. It was concluded that, despite the preferential subsidies of the agricultural sector, tax regulators were widely used by different countries that allowed taking into account national particularity and priorities. Article reviewed current situation in the agricultural sector of the Republic of Belarus. Were studied directions of government financing of agriculture and peculiarities of its taxation. In the article were also generalized forms of tax exemptions for the producers of agricultural output. Were analyzed special tax regimes for agricultural organizations and peasant (farmer) households. Due to the active participation of the Republic in the integration entities were analyzed as well external factors, which influenced strategy of agricultural financing: commitments to reduce budget funds and taxes on farmers within the EAEU. Conclusions on need of reviewing mechanisms of national tax incentives were made, based on its effectiveness assessment and widening of the range of actions.

Suggested Citation

  • Elena F. Kireyeva, 2016. "Tax regulation in agriculture: Current trends, selection of a state support forms," Journal of Tax Reform, Graduate School of Economics and Management, Ural Federal University, vol. 2(3), pages 179-192.
    • Handle: RePEc:aiy:jnljtr:v:2:y:2016:i:3:p:179-192
    DOI: http://dx.doi.org/10.15826/jtr.2016.2.3.023
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    References listed on IDEAS

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    1. Williamson, James M., 2013. "Agriculture, the Tax Code, and Potential Tax Reform," Choices: The Magazine of Food, Farm, and Resource Issues, Agricultural and Applied Economics Association, vol. 28(2), pages 1-5.
    2. Lerman, Zvi & Sedik, David, 2014. "Agricultural Cooperatives in Eurasia," Discussion Papers 290028, Hebrew University of Jerusalem, Department of Agricultural Economics and Management.
    3. Gordon C. Rausser & James A. Chalfant & H. Alan Love & Kostas G. Stamoulis, 1986. "Macroeconomic Linkages, Taxes, and Subsidies in the U.S. Agricultural Sector," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 68(2), pages 399-412.
    4. Gordon C. Rausser & James A. Chalfant & H. Alan Love & Kostas G. Stamoulis, 1986. "Macroeconomic Linkages, Taxes, and Subsidies in the U.S. Agricultural Sector," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 68(2), pages 399-412.
    5. Derek Headey & Mohammad Alauddin & D.S. Prasada Rao, 2010. "Explaining agricultural productivity growth: an international perspective," Agricultural Economics, International Association of Agricultural Economists, vol. 41(1), pages 1-14, January.
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    Cited by:

    1. Anatolii Peshko, 2022. "The need for direct and indirect state regulation for the sustainable development of the agro-industrial complex of Ukraine," RIVISTA DI STUDI SULLA SOSTENIBILITA', FrancoAngeli Editore, vol. 0(2), pages 205-223.

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