World experience of stimulation innovative agriculture developments by tax tools | Мировой опыт стимулирования инновационного развития сельского хозяйства налоговыми инструментами
2012
Teterkina, A.M., National Academy of Sciences, Minsk (Belarus). Institute of System Studies in Agro - Industrial Complex
In course of the research there was studied world experience of stimulation of innovations in agriculture. The results of realized research were systematized by tax tools. The research on the matter was carried out through a prism of two interconnected blocks of the analysis. The first was focused on consideration of the operating tax mechanism in the innovative sphere of economy, and the second - on an assessment of features of taxation system of agrarian production, caused by specifics of its functioning. The main most often applied abroad directions on creation of the favorable tax environment for increase of innovative activity of agricultural producers were presented.
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