Name
Metelkova Elena Olegovna
Scholastic degree
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Academic rank
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Honorary rank
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Organization, job position
Russian Academy of staffing of Agro-industrial Complex
Web site url
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Articles count: 1
The development of the meat cattle breeding is one of
the priority tasks for the state regulation of agriculture.
The most important questions of the state support for
the meat cattle breeding: terms and limitations, as well
as impact on income. Tax preferences currently
represent the most universal and stable measure of
government support. Special tax regime UAT is the
basic mechanism for tax preference policy
implementation. Assessment of the UAT effectiveness
as a separate measure requires a comparative analysis
with other special tax regimes, assessment of other tax
preferences, identifying trends in tax administration
and UAT analysis from the perspective of state and
agricultural producers’ income. The best international
practices of tax preferences were considered to
increase efficiency. Experience of Canada, China,
Argentina, EU, USA demonstrated the best level.
Among the most effective tax incentives are the VAT
and personal income tax exemptions, non-taxable
income level, optional tax period, application of
average tax base for the last years to protect from tax
sharp fluctuations, reducing the tax base by nontaxable
income level, contributions to social funds,
fixed-taxing principle (fixed amount depending on the
category of payer). In order to increase UAT
effectiveness based on completed analysis of Russian
and international experience we proposed
recommendations and terms taking into account
budget incomes and the goal to improve
competitiveness of small business