FISCAL FACTOR OF HUMAN CAPITAL DEVELOPMENT IN AGRICULTURAL PRODUCTION

Issue № 8, 2024, article № 18, pages 176-182

Section:

Language: Russian

Original language title: ФИСКАЛЬНЫЙ ФАКТОР РАЗВИТИЯ ЧЕЛОВЕЧЕСКОГО КАПИТАЛА В СЕЛЬСКОХОЗЯЙСТВЕННОМ ПРОИЗВОДСТВЕ

Keywords: HUMAN CAPITAL, TAXATION, INSURANCE PREMIUMS, PERSONNEL, SPECIAL TAX REGIMES, SMES

Abstract: The article discusses current problems of human capital development in agricultural production. The main emphasis in the study is aimed at considering the fiscal factor as a stimulating development of this issue. Tax preferences are analyzed in two directions: as an incentive for the development of individual entrepreneurship in agricultural production, and as an encouragement to increase wages for employees of agricultural organizations through the use of reduced insurance rates on wages. This article identifies a high fiscal burden as a barrier to the development of human capital in agricultural production. The relationship between these two factors: human capital and taxes is determined by the amount of income and the size of the withdrawal of part of it by the state in the form of taxes. The article analyzes existing tax preferences and their relevance and popularity in application by entrepreneurs. The focus is on two special tax regimes: the Profession Tax and the Patent Tax System. For observation were used data from reports of the Federal Tax Service of Russia for a number of years. Separate articles of the Tax Code and regulatory acts of the Russian constituent entities are analyzed. The article proposes alternative solutions to the problem of expanding the availability of tax preferences in each of the designated areas.

Authors: Evsiukova Tamara Gennadievna