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Tax Instruments of Institutionalization of Import Substitution in Agriculture

Author

Listed:
  • Milyausha R. Pinskaya

    (Financial Research Institute, Moscow, Russia)

Abstract

This article is devoted to the problems of governmental financial support of import substitution with goods produced within the country. It is proved that tax, budget, pricing, credit instruments shall be included in overall strategy of import substitution in the industries, which provide economic and product safety. We reveal that the Russian Federation tax system, which contains elements of indirect subsidy, does not stimulate the growth of national producers market share. We suggest some measures for improving tax-stimulating mechanisms of import substitution in agriculture.

Suggested Citation

  • Milyausha R. Pinskaya, 2015. "Tax Instruments of Institutionalization of Import Substitution in Agriculture," Finansovyj žhurnal — Financial Journal, Financial Research Institute, Moscow 125375, Russia, issue 5, pages 72-79, October.
  • Handle: RePEc:fru:finjrn:150506:p:72-79
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