Fostering sustainable innovative development of agriculture: The example of taxation reform in Kazakhstan
Vol 8, Issue 15, 2024
Abstract
The aim of this paper is to develop a methodology for determining the size of the unified land tax in agriculture based on the results of the economic assessment of agricultural land to form the foundation of a new effective system of macroeconomic instruments for state regulation of the innovative development of the agro-industrial complex of the Republic of Kazakhstan. There were used gatherings of facts and summaries, induction and deduction, analysis and synthesis, historical and logical, normative, comparison, index and modeling methods in the research. The article provides an overview of various scholarly perspectives on the challenges and strategies for improving the tax system. The base rates of the unified land tax per hectare of arable land have been calculated to establish equal conditions for all land users. This unified land tax rate is expected to encourage the efficient utilization of land resources and enable the optimization of production structure. The article addresses avenues for improving water management relations in agriculture, aimed at fostering a shared interest and creating incentives for adopting innovative technologies in both agriculture and the water management sector. An essential condition for achieving the effective functioning of Kazakhstan’s agro-industrial complex is its transformation to an innovative development model. This necessitates the development and application of a new system of macroeconomic tools for its implementation, aimed at creating a favorable environment for entrepreneurial development.
Keywords
Full Text:
PDFReferences
Bird R. M. Taxing Agricultural Land in Developing Countries. Cambridge, MA, Harvard University Press, 1074. 144 p.
Buzdalov I.N., Krylatykh E.N., Nikonov A.A. et al. “Agrarian Relations: Theory, Practice, Development Prospects” - Moscow, Nauka, 1997.
Consolidated analytical report on the state and use of land in the Republic of Kazakhstan – Astana, 2010, 2021, 2022.
Dubovitsky A., Klimentova E. “Strategy for Managing Rational Land Use in Agriculture”, “AIC: Economics, Management”, 2021, No 9, pp. 53–59
Filatov V.V., Voronina M.V. Analysis of modern trends contributing to the implementation of the innovative model of development of the agro-industrial complex // Publisher: State University of Management (Moscow) - 2014, pp. 67–735
Gaisin R.S. “Mechanism for the formation and development of food market conditions” (Issues of theory and methodology) – Moscow, Taurus Alfa, 1998;
Heady D., M. Alauddin, D. S. Prasada Rao. Explaining agricultural productivity growth: an international perspective. Agricultural Economics, 2010, vol. 41 (1), pp. 1–14.
Krylatykh E. “What will turn out to be Russia’s entry into the WTO for the country’s agriculture” // Domestic notes, 2004-No 1 (16). [electronic resource] - URL: https://magazines.gorky.media/oz/2004/1/chem-obernetsya-vstuplenie-rossii-v-vto-dlya-selskogo-hozyajstva-strany.html (accessed 25. 10.2023)
Macroeconomic mechanisms and instruments for regulating the industrial and innovative development of the agro-industrial complex of the Republic of Kazakhstan // under the general editorship of Academician Yespolov T.I. – Almaty: RSE “Gylym Ordasy”, 2017, p.547.
Madiyev, G. et al. Macroeconomic Aspects of Innovation-Driven Growth of Agribusiness in the Republic of Kazakhstan. Journal of Advanced Research in Law and Economics, [S.l.], v. 9, n. 2, p. 561-569, dec. 2018. ISSN 2068-696X.
Madiyev, G., Kerimova, U., Yespolov A., Bekbossynova, A., Rakhimzhanova, G. Fostering investment-innovative activity within the Agro-Industrial Complex of the Republic of Kazakhstan. Journal of Environmental Management and Tourism. 9(3), pp. 533–541, 2018.
Marshall A. “Principles of Economic Science”—Moscow: Progress, 1993, book 4–ch. 2, 3; book 6–9,10;
McConnell K.R., Bru S.L. “Economics: Principles, Problems, Politics” - translation from English vol.1, vol.2 - Tallinn - 1995.
Samuelson, Paul E., Nordhaus, V.D. Economics: a textbook - translated from English - 16th ed. - Moscow: Williams Publishing House, 2000, p.688.
Sharma Ashok B. BRICS for end to rich nations’ farm subsidies. The Indian Awaaz, 2012. Available at: http://theindianawaaz.com.
The Role of Crop Insurance in Farm and Bank Survival (2018) by T. Randall Fortenbery and Sun Ling Wang. This report examines the impact of crop insurance on the survival of farms and banks, providing valuable insights into the effectiveness of the program.
The taxation of agriculture in the EU [Electronic resource]. URL: https://agrotypos. com/2016/01/27/the-taxation-of-agriculture- in-the-eu.
Trunsky M. “The Evolution of Land Rent in France”, ME and MO, 1966;
V. Nechayev, I. Sandu, P. Mikhailushkin Components of the Concept of Innovative Development of the Agro-Industrial Complex of Russia – From Ideas to Actions /Agro-Industrial Complex: Economics and Management. 2022. - No 1.- p. 9–19
Veen H. B., van der, Meulen H. A. B., van der, Bommel K. H. M., Doorneweert B. Ex-ploring Agricultural Taxation in Europe. Hague, LEI, 2007. 162 rubles
Vogel Stephen. Farm Income and Costs: Farms Receiving Government Payments. Available at: http://www.ers.usda.gov/topics/farm-economy/farm-sector-income-finances.aspx.
Williamson J. M. Agriculture, the tax code, and potential tax reform. American Journal of Agricultural economics, 2013, Vol. 28, iss. 2, pp. 12–16.
DOI: https://doi.org/10.24294/jipd9350
Refbacks
- There are currently no refbacks.
Copyright (c) 2024 Zhanar Karymsakova, Bakhyt Kalykova, Gulsim Aitkhozhayeva, Galizhan Madiyev, Kulmukhanbet Akhmetov, Aigul Ismailova
License URL: https://creativecommons.org/licenses/by/4.0/
This site is licensed under a Creative Commons Attribution 4.0 International License.