The conditions and tendencies of the development of the tax system in agriculture of the EAEC countries
M.A. Bayandin, A.S. Narynbayeva
AbstractThe article views the peculiarities of applying the special tax regimes in the agricultural productionof the EAEC member-countries, the main challenges and trends in the development of tax policy, theanalysis of the main types of taxes and tax rates for agricultural producers has been conducted. It is indicatedthat under current conditions some changes are taking place in the processes of development andimplementation of legislation in respect of taxes due to the harmonization of taxation. The measures topromote the agricultural commodity producers’ activity have been identified.The study showed that the full unification of basic tax rates in the states - members of the EAEC isnot observed yet, because the size of tax rates and collection depends on the level of economic development,as well as the fiscal policy pursued by each of the states and the course of reforms in this area.The functioning of the economic mechanism in the field of taxation and the results of the comparativeanalysis of the tax system of the agricultural commodity producers of the EAEC countries allow us to offerto take the path of unification based on the experience of each of the EAEC participating country in thedevelopment of inter-state tax system. Solving these problems will contribute to the production growthand diversification of the EAEC economies.Key words: agroindustrial complex, governmental support, special tax regime, agricultural landplots, budget, EAEC countries.
How to Cite
НАРЫНБАЕВА, А. С.. The conditions and tendencies of the development of the tax system in agriculture of the EAEC countries. The Journal of Economic Research & Business Administration, [S.l.], v. 120, n. 2, p. 24-31, nov. 2018. ISSN 1563-0358. Available at: <http://be.kaznu.kz/index.php/math/article/view/2413>. Date accessed: 10 dec. 2018.