Features of a tax policy in the field of agriculture in canada

Issue № 12, 2014, article № 13, pages 74-78

Language: Russian

Original language title: ОСОБЕННОСТИ НАЛОГОВОЙ ПОЛИТИКИ В ОБЛАСТИ СЕЛЬСКОГО ХОЗЯЙСТВА В КАНАДЕ

Keywords: TAX POLICY, TAXATION, AGRICULTURE, TAX BENEFITS, TAX FAVORITISM

Abstract: The tax policy is the most important instrument of state regulation of economy of the countries with the developed market economy. In article the directions and tools of a tax policy in the agriculture in Canada are considered. The assessment of efficiency of the taxation in the agrarian sphere of economy is given. The most important distinctive feature of a tax policy of Canada in agriculture is favoritism in relation to farmers that is shown in special methods of estimation of cost of the earth and structures, in the reduced taxation levels, in an exception of the taxable sums of cost of the cars and the equipment intended for processing of the soil in granting discounts on taxes or even grants for payment of taxes and other privileges, promotes achievement of high economic rates in branch.

Authors: Platonova Evgeniia Sergeevna