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Samygin, D.Yu., Keleynikova, S.V., Shlapakova, N.A. Opportunities and problems of autsourcing development in the agricultural sector

Abstract: The present article has been written within the framework of a scientific project No. 14– 12–58003V supported by the Russian Humanitarian Science Foundation. In recent years agriculture has become the national priority of state agricultural policy, however, there are still many issues that have been left without due attention. Along with the other unsolved issues of the agricultural sector, the cornerstone of agricultural policy is the provision of manufacturers with highly skilled professionals and work force. Developed countries solve this problem by transferring some functions to the external performer who provides outsourcing services. To achieve their goals, the authors have used the methods of monographic research, expert evaluation method, complex analysis method and calculation- constructive method. The authors view the basic definitions and types of outsourcing in the economic and legal environment, summarize obvious advantages of outsourcing, demonstrate the important role of outsourcing in the agricultural sector, especially in farm production, examine the main tax benefits and challenges that arise in the process of implementation of outsourcing schemes and offer the mechanism of state regulation by means of budgetary support of outsourcing services.


Keywords:

agricultural sector, agriculture, highly skilled professionals, state support, agricultural policy, WTO, competition, industrial outsourcing, single agricultural tax, tax benefits.


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