THE ABOLITION OF VAT ON MILK AND DAIRY PRODUCTS AS AN INCENTIVE TO INCREASE THE COMPETITIVENESS OF THE SUB-SECTOR AND SOCIAL SUPPORT OF THE POPULATION

Issue № 12, 2023, article № 15, pages 144-151

Section: Economics of agribusiness sectors

Language: Russian

Original language title: ОТМЕНА НДС НА МОЛОКО И МОЛОЧНУЮ ПРОДУКЦИЮ КАК СТИМУЛ ПОВЫШЕНИЯ КОНКУРЕНТОСПОСОБНОСТИ ПОДОТРАСЛИ И СОЦИАЛЬНОЙ ПОДДЕРЖКИ НАСЕЛЕНИЯ

Keywords: HOUSEHOLD INCOME, IMPORT SUBSTITUTION, COMPETITIVENESS, DAIRY CATTLE BREEDING, TAXATION, CONSUMPTION RATE, FOOD SECURITY, PRICE STRUCTURE

Abstract: Ensuring food security is the most important function of agriculture in Russia. Dairy cattle breeding is a system-forming sub-sector, since almost all elements of the agro-industrial production system are involved in milk production. Increasing the efficiency of dairy cattle breeding directly affects the ability of the food and processing industry to saturate the Russian market with high-quality food products. The article discusses the prospects for full import substitution in the market of milk and dairy products by improving state support for producers of agricultural products, raw materials and food. By reducing the tax burden, it is proposed to increase the competitiveness of Russian producers and gradually reduce the consumption of products with milk fat and protein substitutes by the population. The abolition of VAT and the introduction of restrictions on the profits of wholesale and retail trade organizations will stimulate the sub-sector to achieve the indicators of the food security doctrine.

Authors: Braginets IUrii Nikolaevich, Stavtsev Aleksandr Nikolaevich, Maiorov Kirill Aleksandrovich