Matches in SemOpenAlex for { <https://semopenalex.org/work/W2991276278> ?p ?o ?g. }
Showing items 1 to 53 of
53
with 100 items per page.
- W2991276278 abstract "Introduction. In economic practice, fiscal instruments of producer support and production are widely used, and their modernization is continuous. The use of each of these tools is not a separate process, occurs in a particular environment, with the implementation of a set of interrelated and consistent actions. Consequently, there is a fiscal mechanism for the support of producers, which in the financial theory has found only a partial reflection. Purpose. The purpose of the article is to formulate its own approach to the definition of the nature and structuring of the fiscal mechanism of producer support. Results.The fiscal mechanism for producer support is a set of fiscal, tax and tax forms, tools and instruments through which the state can exert a stimulating effect on the activities of economic entities of its jurisdiction. All means of fiscal support for producers can be divided into two groups: ensuring the functioning of the whole mechanism and its tools (planning and forecasting in the fiscal sector, fiscal norms, norms and standards); combining and ensuring the use of certain groups of instruments (budget expenditures (includes and ensures the use of such instruments: budget financing of state participation in capital; budget financing of public procurement; budget subsidies and subsidies; the establishment of fiscal administrative rules and sanctions for their violation), taxation (includes and ensures the use of such instruments: the establishment of reduced rates of taxation and their change; the establishment of tax privileges and preferential tax subsystems; the introduction of tax holidays, the establishment of fiscal rules and sanctions for their violation), state loans (includes and provides the use of such instruments: state-owned preferential loans, state loan guarantees, the establishment of fiscal rules and sanctions for their violation). Conclusions.The fiscal mechanism of producer support is a multilevel system characterized by hierarchy and the existence of links between internal elements and the external environment. In addition, it is a management system, the functioning of which plays a significant role subjective factor. Therefore, an important task of financial theory is not only its research as a given, but also the design and modernization of the elemental composition, the justification for improving the functioning and use in the interests of the development of individual producers, industries and types of economic activity, society as a whole." @default.
- W2991276278 created "2019-12-05" @default.
- W2991276278 creator A5048232157 @default.
- W2991276278 date "2019-01-01" @default.
- W2991276278 modified "2023-10-02" @default.
- W2991276278 title "FISCAL MECHANISM FOR PRODUCER SUPPORT: ESSENCE AND STRUCTURE" @default.
- W2991276278 doi "https://doi.org/10.35774/sf2019.01.063" @default.
- W2991276278 hasPublicationYear "2019" @default.
- W2991276278 type Work @default.
- W2991276278 sameAs 2991276278 @default.
- W2991276278 citedByCount "2" @default.
- W2991276278 countsByYear W29912762782019 @default.
- W2991276278 countsByYear W29912762782022 @default.
- W2991276278 crossrefType "journal-article" @default.
- W2991276278 hasAuthorship W2991276278A5048232157 @default.
- W2991276278 hasBestOaLocation W29912762781 @default.
- W2991276278 hasConcept C111472728 @default.
- W2991276278 hasConcept C138885662 @default.
- W2991276278 hasConcept C144133560 @default.
- W2991276278 hasConcept C162324750 @default.
- W2991276278 hasConcept C89611455 @default.
- W2991276278 hasConceptScore W2991276278C111472728 @default.
- W2991276278 hasConceptScore W2991276278C138885662 @default.
- W2991276278 hasConceptScore W2991276278C144133560 @default.
- W2991276278 hasConceptScore W2991276278C162324750 @default.
- W2991276278 hasConceptScore W2991276278C89611455 @default.
- W2991276278 hasLocation W29912762781 @default.
- W2991276278 hasOpenAccess W2991276278 @default.
- W2991276278 hasPrimaryLocation W29912762781 @default.
- W2991276278 hasRelatedWork W1521417087 @default.
- W2991276278 hasRelatedWork W1998797495 @default.
- W2991276278 hasRelatedWork W2163826098 @default.
- W2991276278 hasRelatedWork W2355611498 @default.
- W2991276278 hasRelatedWork W2363200126 @default.
- W2991276278 hasRelatedWork W2380396380 @default.
- W2991276278 hasRelatedWork W2382627980 @default.
- W2991276278 hasRelatedWork W2383828008 @default.
- W2991276278 hasRelatedWork W2563256081 @default.
- W2991276278 hasRelatedWork W2626260816 @default.
- W2991276278 hasRelatedWork W2752232228 @default.
- W2991276278 hasRelatedWork W2784073968 @default.
- W2991276278 hasRelatedWork W2886547921 @default.
- W2991276278 hasRelatedWork W2903761637 @default.
- W2991276278 hasRelatedWork W2965075785 @default.
- W2991276278 hasRelatedWork W3089599083 @default.
- W2991276278 hasRelatedWork W3095605529 @default.
- W2991276278 hasRelatedWork W3187858986 @default.
- W2991276278 hasRelatedWork W3210468066 @default.
- W2991276278 hasRelatedWork W63054758 @default.
- W2991276278 isParatext "false" @default.
- W2991276278 isRetracted "false" @default.
- W2991276278 magId "2991276278" @default.
- W2991276278 workType "article" @default.