BUDGET-AND-FISCAL STIMULATION OF THE IMPLEMENTATION OF INNOVATIVE AGRICULTURAL PROJECTS

Lesia Kucher

Abstract


One of the directions of activization of agricultural enterprises for the implementation of innovative projects is budget-fiscal stimulation. Scientists have substantiated the unevenness of the tax environment for agribusiness entities of various organizational-and-legal forms as a result of the use of unified tax tools, in particular, the release of Ukrainian agricultural enterprises from taxation of profits, regardless of the direction of its further use (Tulush, 2017). Therefore, it is necessary to introduce a differentiated approach to taxation of different groups of agricultural producers. Under these conditions, it becomes possible to practically implement modern mechanisms of tax stimulation of innovative activity of agricultural enterprises (Marchenko, Tkachenko, 2013). It also actualizes the problem of state financial support for the implementation of innovative agricultural projects, especially under conditions of industry of 4.0 (Kucher, 2018).


Keywords


fiscal stimulation, budgetary financial support, innovative agricultural projects, Ukraine

Full Text:

PDF

References


Tulush, L. D. (2017). Conceptual bases of reforming and development of the taxation system of agricultural producers. Ekonomika APK, no. 7, pp. 62–75.

Marchenko, O. and Tkachenko, V. (2013). Directions of tax stimulation of enterprises’ innovative activity. Ekonomist, no. 1, pp. 13–17.

Kucher, L. (2018). Implementation of innovation projects in the context of agribusiness 4.0 in Ukraine. The CAP and national priorities within the EU budget after 2020: monograph; eds: M. Wigier, A. Kowalski. Warsaw: Institute of Agricultural and Food Economics – National Research Institute. Pp. 262–278. https://doi.org/10.30858/pw/9788376587516.20.

Prysiazhniuk, О. and Plotnikova, M. (2017), Improving the model of agricultural project management. Agricultural and Resource Economics: International Scientific E-Journal, [Online], vol. 3, no. 1, pp. 164–172, available at: http://are-journal.com.

Kucher, L. (2017), Implementation of investment-innovation projects in agribusiness. Agricultural and Resource Economics: International Scientific E-Journal, [Online], vol. 3, no. 2, pp. 88–108, available at: http://are-journal.com.

Bahorka, M. (2019), Formation of the ecological-economical management of ecologization of agrarian production. Agricultural and Resource Economics: International Scientific E-Journal, [Online], vol. 5, no. 1, pp. 5–18, available at: http://are-journal.com.

Chemerys, V., Dushka, V., Maksym, V. and Solomonko, D. (2019), Business-model of rural areas development in Ukraine. Agricultural and Resource Economics: International Scientific E-Journal, [Online], vol. 5, no. 1, pp. 154–176, available at: http://are-journal.com.

Tanklevska, N. and Miroshnichenko, V. (2019), Theoretical basis of managing of enterprises’ financial potential on the basis of anti-crisis management. Agricultural and Resource Economics: International Scientific E-Journal, [Online], vol. 5, no. 2, pp. 51–61, available at: http://are-journal.com.

Makarenko, I., Serpeninova, Yu. and Pogorila, K. (2018), Institutional support for sustainable development financing in the light of the multistakeholder approach. Agricultural and Resource Economics: International Scientific E-Journal, [Online], vol. 4, no. 2, pp. 85–96, available at: http://are-journal.com.

Nagachevska, T. and Zakharchenko, V. (2014), Financing mechanisms for investment projects in the agricultural sector of Ukraine’s economy involving angel investors. Bulletin of Taras Shevchenko National University of Kyiv. Economics, no. 6(159), pp. 37–42. https://doi.org/10.17721/1728-2667.2014/159-6/7.

Prokopchuk, O. and Gorbachova, I. (2018), System of institutional and investment support of rural areas development in the USA. Agricultural and Resource Economics: International Scientific E-Journal, [Online], vol. 4, no. 2, pp. 115–128, available at: http://are-journal.com.

Medynska, T. V. and Cherevata, R. Y. (2017), Tax stimulation of innovative activity in Ukraine and Poland in the conditions of the European choice. Economy and society, no. 13, pp. 1156–1149, available at: http://www.economyandsociety.in.ua/journal/13_ukr/193.pdf.

Analytical note by implementation of most important investment projects implemented in the agricultural sector of the regions on January 1, 2019 (2019). URL: http://www.minagro.gov.ua.

Lyashenko, V. I. and Kotov, E. V. (2015), Ukraina XXI: neoindustrialna derzhava abo «krah proektu»?: monografia. Institut ekonomiky promyslovosti NAN Ukrainy, Poltavski universytet ekonomiky i torgivli, Kyiv, available at: https://iie.org.ua/wp-content/uploads/monografiyi/2015/2015_mono_Lyashenko_Kotov.pdf.

Chubukova, O. Yu. and Rallie N. V. (2016), Components of innovative economy – education, technological way, cognitive technologies. Scientific bulletin of Polissia, no. 3(7), pp. 130–133.


Refbacks

  • There are currently no refbacks.


Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.