Improvement of budget, tax and credit instruments for forming investment capital in AIC

Issue № 12, vol. 1, 2021, article № 1, pages 3-12

Section: Investment and innovation in agriculture

Language: Russian

Original language title: СОВЕРШЕНСТВОВАНИЕ БЮДЖЕТНО-НАЛОГОВЫХ И КРЕДИТНЫХ ИНСТРУМЕНТОВ ФОРМИРОВАНИЯ ИНВЕСТИЦИОННОГО КАПИТАЛА В АПК

Keywords: AGRICULTURE, AGRO-INDUSTRIAL COMPLEX, INVESTMENTS, INVESTMENT CAPITAL, LENDING, TAXES, STATE SUPPORT, NATIONAL DEVELOPMENT GOALS, SPECIAL INVESTMENT MODES

Abstract: The article is devoted to the problems of the formation and development of investment capital in the agro-industrial complex based on the improvement of such instruments of economic regulation as the budget, tax and credit, in order to activate the investment process and the growth of investments in real assets and human capital to achieve national goals, the formation of a socially-oriented "green economy »And the transition of the industry to a new technological structure. In the article, the authors analyze the instruments of the economic mechanism of the agro-industrial complex, such as government support, lending and taxes. It is noted that stable government support, available long-term credit resources and comprehensive incentive tax measures in the agro-industrial complex will lead to an increase in the necessary investment capital for the growth of the agricultural economy at a new technical and technological level.

Authors: Maslova Vlada Viacheslavovna, Zaruk Natalia Fedorovna, Svetlov Nikolai Mikhailovich, CHutcheva IUliia Vasilevna