出版社:Research Centre of Industrial Problems of Development of NAS of Ukraine
摘要:The article studies efficiency of application of instruments of state regulation,which are directed at expansion of a list of expenses,which reduce tax obligations in the milk-food subcomplex of the agro-industrial complex of Ukraine. It studies a possibility of reduction of fiscal load on agricultural producers by means of reduction of the tax base. The author identifies an economic effect from application of a preference by the subjects of the milk-food subcomplex of the agro-industrial complex. The article contains calculation of the increase of tax proceeds by the income tax and increase of tax proceeds into the budget for UAH 1,000 of the provided benefit. It identifies disadvantages of the studied preference and directions of its improvement.
其他摘要:У статті досліджено ефективність застосування інструментів державного регулювання,які направлені на розширення переліку витрат,котрі зменшують податкові зобов’язання в молокопродуктовому підкомплексі АПК України. Предметною областю дослідження є можливіст
关键词:milk-food subcomplex;efficiency;financial result