UDC 339.187.62
DOI 10.36461/NP.2023.65.1.019
ACTIVATION OF AGRICULTURAL LEASING IN REGIONAL ECONOMIC MANAGEMENT
О.А. Tagirova, Candidate of Economic Sciences, Assistant-professor; V.S. Kozhaev, Master's student
Federal State Budgetary Educational Institution of Higher Education "Penza State Agrarian University", Penza, Russia, ph. +79656385748, This email address is being protected from spambots. You need JavaScript enabled to view it.
The aim of the study is to develop recommendations and practical proposals to improve the mechanism of leasing relations in the agricultural sector of the region. The object of research is leasing relations of agricultural enterprises of Penza region. The suggested directions of solving the problem of import substitution imply using a preferential leasing mechanism: subsidy to a leasing company - 50 % of equipment cost; 5 % - leasing payment; 8 years - leasing term; 0 % - appreciation of leased property. This solution will increase the efficiency of agri-culture, increase the volume of reproductive seeds, and strengthen the economic condition of the region and the Russian Federation as a whole. Indirect support for agricultural producers in Penza region is possible through preferential taxation. It is proposed to reduce the tax rate on property transferred under a leasing agreement to 0%, thereby reducing the interest on lease payments, which will increase the attractiveness of leasing for agri-cultural producers.
Keywords: regional economy, agriculture, leasing, leasing relations, mechanism, preferential taxation.
