Features of state support for agriculture manufacturers, in particular the hop-growing industry at the present stage of development.

Abstract

State support and system of the tax revenue administration of agriculture enterprises, in particular, hop-grown industry is accompanied by such negative phenomena as: complexity, opacity, constant changes in the procedure for applying a special taxation regime in agriculture, violation of market motivation of indirect state support` recipients, and also inefficiency and manual mode of direct state support distribution, in its turn has failed to set a balance and compromise of interests of all participants in economic relations in agriculture, in particular in hop-growing industry. The article aim is investigation of features of state support for agriculture manufacturers, its taxation, and also organizational and economic relationship and impact of this support on the agriculture sector` state, in particular hop-growing industry. The main negative tendencies of state support and administration of tax revenues in agriculture are identified. Propositions of enhancing granting a budget subsidy for the development of agricultural producers and stimulating the production of agricultural products are findings of the study. Also, study` proposes is improving the organizational and economic mechanism of the state support system for agricultural producers, in particular hop-growing industry, specifically: through changing the emphasis (criteria) of providing state support – to reimburse in the industry to provide compensation for a unit of sold products of a certain quality, coherence and implementation industry normative and technological documentation of European legislation` requirements, creation of sustainable integration links with hop-growing and brewing industries.