Template-Type: ReDIF-Article 1.0
Author-Name: Milyausha R. Pinskaya
Author-Email: MPinskaya@yandex.ru
Author-Workplace-Name: Financial Research Institute, Moscow, Russia
Title: Tax Instruments of Institutionalization of Import Substitution in Agriculture
Abstract: This article is devoted to the problems of governmental financial support of import substitution with goods produced within the country. It is proved that tax, budget, pricing, credit instruments shall be included in overall strategy of import substitution in the industries, which provide economic and product safety. We reveal that the Russian Federation tax system, which contains elements of indirect subsidy, does not stimulate the growth of national producers market share. We suggest some measures for improving tax-stimulating mechanisms of import substitution in agriculture.
Classification-JEL:
Keywords: import substitution, institutes, agriculture, agricultural and industrial complex, governmental financial support, tax benefits
Journal: Finansovyj žhurnal — Financial Journal
Pages: 72-79
Issue: 5
Year: 2015
Month: October
File-URL: http://www.nifi.ru/images/FILES/Journal/Archive/2015/5/stastyi/06.pdf
File-Format: Application/pdf 
Handle: RePEc:fru:finjrn:150506:p:72-79