Tax support and stimulation of scientific and technological development of agricultural sectors abroad

Issue № 10, 2021, article № 4, pages 36-45

Section: International relations and world agricultural experience

Language: Russian

Original language title: НАЛОГОВАЯ ПОДДЕРЖКА И СТИМУЛИРОВАНИЕ НАУЧНО-ТЕХНОЛОГИЧЕСКОГО РАЗВИТИЯ ОТРАСЛЕЙ АГРАРНОГО СЕКТОРА ЗА РУБЕЖОМ

Keywords: AGRICULTURAL SECTOR OF THE ECONOMY, STATE SUPPORT, TAX MECHANISMS AND TOOLS TO SUPPORT AND STIMULATE R&, D AND INNOVATION

Abstract: The article examines the experience of foreign countries in using tax support tools and stimulating scientific and innovative activities in private business in relation to the agricultural sector. Based on the generalization of foreign experience, the increasing importance of tax methods in state policy to support and stimulate the scientific and innovative activities of private business organizations in the conditions of the formation and development of innovative economies, the technological base of industries and knowledge-intensive industries is shown. Trends and approaches in the use of a special tax mechanism in agriculture in developed countries have been identified, based on the introduction of mandatory levy from sales of certain types of products for agricultural producers in order to form funds at the sub-sectoral level to support applied agricultural research programs and/or market promotion of goods produced by agricultural producers of sub-sectors. An assessment of the impact of this mechanism on productivity growth and technological development of individual sub-sectors in a number of countries using this mechanism to attract the participation of agricultural economic entities in the financing and management of agricultural research, taking into account their practical technological needs, is given.

Authors: Muraia Liudmila Ivanovna, Kozerod IUliia Mechislavovna, Sandu Ivan Stepanovich