Innovative development models for agricultural entrepreneurship: historical experience and the present state
Journal Title: Visnyk Ternopilskoho natsionalnoho ekonomichnoho universytetu - Year 2017, Vol 1, Issue
Abstract
The article considers problems of innovative development in agricultural entrepreneurship. The presented comparative analysis of agriculture in the USA, European countries and Ukraine allows making conclusions on its anticipated innovativeness. The findings are based on the analysis of the following criteria: contribution of the agrarian sector to the GDP; focus on efficiency of agribusiness; value of export of agricultural products; types and rates of lending; tools for creating current assets; ways for supporting the agricultural sector. Special aspects of creating innovative models for agribusiness in Ukraine over the transition period are determined. It is stressed that American and European models cannot be implemented in their pure form in Ukraine. The point that Ukraine’s model of innovative development for agribusiness is oligarchic and corrupt is proven. The model is based on the minimum aid from the state. An innovative role of administering VAT is examined, which enables agricultural producers to accumulate 20 per cent of sold output on special accounts with the aim of buying new machinery, mechanization and technology. The special regime of taxation for agricultural producers, its advantages and disadvantages are considered. Further ways for improvement of administering VAT, aimed at maintaining its innovative essence are suggested.
Authors and Affiliations
Yaryna Maiovets
Keywords
Related Articles
- EP ID EP305264
- DOI -
- Views 72
- Downloads 0
Problematic issues relating to the quality of information used for accounting and management accounting of low-cost assets
The article presents an analysis of research practice on the classification criteria of current assets, noncurrent assets and low-cost assets. It is proved that the main feature for dividing assets into current and noncu...
The concept of regulation of international labour migration in Ukraine
The article deals with challenges and opportunities for international labour migration in Ukraine. It is stressed that the approach to regulation of international labour migration should be comprehensive and should encom...
Goodwill in the accounting system: components and classification
Goodwill as the specific intangible asset of the company is considered. The necessity of indication of goodwill in the accounting system is grounded. The role of individual elements of goodwill in the structure of assets...
Evaluation of the efficiency of innovative activities of enterprises by its composition
The article claims that evaluating the efficiency of innovative activities of enterprises is one of the most important functions of management, which illustrates a complex dialectical connection with other functions and...
The neoliberal model of the world economy as an inter-civilization threat to internationalization of economic life
The article analyzes trends in internationalization of economic life in the face of the global competition, and proves that the current stage of the world development is characterized by a dynamic strengthening of politi...