IDEAS home Printed from https://ideas.repec.org/a/iaf/journl/y2013i3p76-80.html
   My bibliography  Save this article

Tax Leverage of Financial-and-Economic Mechanism for Stimulating Development of Agricultural Industry in Ukraine

Author

Listed:
  • Hennadiy Mazur

    () (Uman National University of Horticulture)

Abstract

Irregularity of tax policy and tax leverages used in agro-industrial production is an obstacle to increase of economic efficiency of the industry and reduces price affordance of food for population. Rather than high tax rates, the problems of taxation system in agro-industrial production of Ukraine are caused by in-equal tax load. Thus, the issues of search for efficient mechanism for regulation of tax load among all taxpayers doing business in agro-industrial field. The Article covers the issues of using tax leverages in financial-and-economic mechanism for stimulating agro-industrial production development in Ukraine. The existing problems have been revealed and the ways of improving tax leverages in agro-industrial production have been grounded. According to the author, the tax leverages of financial-and-economic mechanism must become market means of stimulating stable growth of quality and optimization of agricultural produce cost. In present day situation it is necessary to maintain the tax reliefs for agricultural industry in order to overcome the crisis. However, it must be of differentiated character and, first of all, have stimulating function for reducing energy-output ratio of agriculture.

Suggested Citation

  • Hennadiy Mazur, 2013. "Tax Leverage of Financial-and-Economic Mechanism for Stimulating Development of Agricultural Industry in Ukraine," Accounting and Finance, Institute of Accounting and Finance, issue 3, pages 76-80, September.
  • Handle: RePEc:iaf:journl:y:2013:i:3:p:76-80
    as

    Download full text from publisher

    File URL: http://www.afj.org.ua/pdf/89-podatkovi-vazheli-finansovo-ekonomichnogo-mehanizmu-stimulyuvannya-rozvitku-agropromislovogo-virobnictva-ukraini.pdf
    Download Restriction: no

    File URL: http://www.afj.org.ua/en/article/89/
    Download Restriction: no

    References listed on IDEAS

    as
    1. Andrea Melis, 2007. "Financial Statements and Positive Accounting Theory: The Early Contribution of Aldo Amaduzzi," Accounting History Review, Taylor & Francis Journals, vol. 17(1), pages 53-62.
    2. Mattessich, Richard, 2006. "Foundational research in accounting: professional memoirs and beyond," De Computis "Revista Española de Historia de la Contabilidad". De Computis "Spanish Journal of Accounting History"., Asociación Española de Contabilidad y Administración de Empresas (AECA). Spanish Accounting and Business Administration Association., issue 5, pages 277-461, December.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    agricultural industry; tax leverage; financial-and-economic mechanism; incentives;

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:iaf:journl:y:2013:i:3:p:76-80. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Serhiy Ostapchuk). General contact details of provider: http://edirc.repec.org/data/iafkvua.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.