AGRICULTURAL TAXATION: REALITIES AND PROSPECTS
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2018, Vol 23, Issue 7
Abstract
The mechanism of functioning of the special taxation regime for agricultural goods producers is investigated in the article. The state support of agricultural goods producers of Cherkasy region is analyzed; the indices of added value growth and volumes of production of industrial and agricultural products in Ukraine and Cherkasy region are compared. The restoration of the special regime of the value added tax for farm enterprises is suggested.
Authors and Affiliations
P. K. Bechko, S. A. Vlasiuk, N. V. Bondarenko
VERTICAL INTEGRATION AS ONE THE DIRECTIONS OF INNOVATIVE DEVELOPMENT OF ALCOHOL INDUSTRY
The article deals with theoretical approaches to the definition of vertical integration, types of vertical integration. Determined motives and advantages of vertical integration for enterprises of alcohol industry. The c...
FISCAL DECENTRALIZATION: TAX ASPECTS
In the article the results of tax reform in the context of fiscal decentralization in Ukraine are analyzed. Presented an updated list of sources for local budgets in accordance with recent changes in the tax and budget l...
COMPUTERIZATION FEATURES OF ACCOUNTING OF OPERATIONS WITH SECURITY PAPERS
The possibilities of the modern information systems with regard to the security papers are investigated. In the absence of them at the enterprise, it is recommended to use the possibilities of the existing software produ...
DEVELOPMENT OF THE UKRAINIAN INFORMATION SOCIETY IN A GLOBAL INFORMATIONAL SPACE.
The article investigates the formation and development of information society in the global information space. Was analyzed the development of the information society in Ukraine and was determined the level of influence...
ORGANIZATION OF STRATEGIC MANAGEMENT ACCOUNTING AT THE ENTERPRISE: METHODOLOGICAL BASES AND PRACTICAL IMPLEMENTATION
In the article the organization of strategic management accounting at the enterprise is investigated. The study of the problem on the dialectical logic and methods of system analysis was based, as well as the study of ca...