FORMATION AND CREATION OF DIRECT TAXATION OF AGRICULTURAL ENTERPRISES
Journal Title: Аграрна економіка - Year 2018, Vol 11, Issue 1
Abstract
Taxation of agricultural enterprises since the formation of the tax system of Ukraine – a special link of relations with the state. The system of direct taxation in agriculture is an area where the main tasks of the regulatory functions of taxes should be realized – the equalization of economic conditions, support of commodity producers through the application of appropriate mechanisms of direct taxation, optimization of tax burden. The need for tax regulation in the agrarian sector is due to the specifics of agricultural production, the strategic importance of the industry in supporting the country's food security, which requires the creation of conditions for increasing the profitability and competitiveness of domestic agricultural enterprises. Instability of tax legislation has led to an increase in tax burden on agricultural producers. The evolution of direct taxation suggests that this tax regime has gradually lost its regulatory role, and therefore needs improvement. The differentiation of the taxation mechanism should depend on the peculiarities of the activities of the subjects of economic activity (volume of income, direction of specialization, agricultural land, number of employees, etc.). As a result of the study, it was proposed to form three types of farms with the introduction of a separate tax mechanism for each of them. The implementation of the proposals will reduce the variability of the tax burden and will ensure equalization of competitive conditions for different forms of management and rational use of the existing tax potential of agricultural producers.
Authors and Affiliations
L. Syniavska, S. Onysko, G. Markiv
Keywords
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- EP ID EP442029
- DOI 10.31734/agrarecon2018.01.037
- Views 74
- Downloads 0
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