[Perfection of taxation system of agricultural producers]
2008
Piluj, V., National Academy of Sciences. Institute of Economics, Minsk (Belarus). Centre of Agricultural Economics
For today reforming of the tax laws is one of conditions of development of a farm - production as in Belarus an average level of a tax load in proceeds of agriculture, pays the uniform tax, makes about 14% that is a high parameter even for the advanced countries and renders negative influence on an investment climate in the country. Except for that the effect of the regressive taxation is observed: the above a cadastral estimation of ground, the below a tax load. Two directions of perfection of system of the taxation of producers of agriculture are offered. The first providing the purpose of leveling a tax load and preservation of tax receipts in the budget is offered to use differentiated ponds of deductions in fund of social protection of the population for agriculture. In the second direction it is offered to create equal tax load in proceeds of agriculture in Belarus and Russia by optimization of structure of tax payments. According to forecasts, realisation of the offered actions in 2008 would promote elimination of effect of the regressive taxation, decrease in level of tax loading to 5% and liberation of means of rural commodity producers in volume nearby 550 billion rbl. The last one could be directed on replenishment of own circulating assets of the enterprises, formation of funds by them and repayment of current debts. The offered measures would become the important step on a way to unification of legislations of Belarus and Russia and creation of equal conditions of the taxation for agricultural producers of two countries
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