ANTI-OFFSHORE POLICY AND DEVELOPMENT OF TAX POTENTIAL OF AGRARIAN SECTOR

Issue № 6, 2017, article № 2, pages 11-17

Section: Problems of efficient management

Language: Russian

Original language title: АНТИОФФШОРНАЯ ПОЛИТИКА И РАЗВИТИЕ НАЛОГОВОГО ПОТЕНЦИАЛА АГРАРНОГО СЕКТОРА

Keywords: ANTI-OFFSHORE POLICY, DRAIN OF CAPITAL, DEOFFSHORЕ OF ECONOMY, FOOD SECURITY, INNOVATIVE POLICY, TAX POLICY

Abstract: The work purpose is the scientific analysis of anti-offshore policy for national economy, identification of a role of offshore business in development of tax capacity of the territories, and also a research of the mechanism of return of the capital which are directly influencing economic security and food independence of the country. In article need of decrease in offshore appeal to subjects of economic activity of agrarian sector with a support on the rational tax law and the special tax modes is satirized. Relevance of development of tax base of subjects of the Russian Federation and municipalities on the basis of the special tax modes used by small and medium business is proved also weaknesses on the basis of an assessment of world experts reveal their strong. The analysis of activities of authorities for development of tax base of agrarian sector of economy is carried out, need of development of the special tax modes with establishment of the wide field of the communications covering the small and average organizations of agrarian sector is emphasized. The tax manoeuvre to increase in tax base, its feasibility in the Russian realities is comprehended. The description of priorities of the Russian tax policy and its transformation in modern conditions of a difficult geopolitical situation and sanctions restrictions is given. The conclusion about inevitability of transition of Russia to number of innovatively developed economic powers is drawn, the complex of the actions directed to creation of optimum conditions of an involvement of all economic agents into innovative activity and fillings of agrarian economy by innovative contents is offered.

Authors: Brattsev Valerii Ivanovich