Study of Financial and Economic Effect From Introduction of Benefits in Milk-Food Subcomplex of the Agro-Industrial Complex

The article studies efficiency of application of instruments of state regulation, which are directed at expansion of a list of expenses, which reduce tax obligations in the milk-food subcomplex of the agro-industrial complex of Ukraine. It studies a possibility of reduction of fiscal load on agricultural producers by means of reduction of the tax base. The author identifies an economic effect from application of a preference by the subjects of the milk-food subcomplex of the agro-industrial complex. The article contains calculation of the increase of tax proceeds by the income tax and increase of tax proceeds into the budget for UAH 1,000 of the provided benefit. It identifies disadvantages of the studied preference and directions of its improvement.