TAX COMPONENT OF PRODUCTION AND SALE OF SUGAR BEET FARMS
Journal Title: Сталий розвиток економіки - Year 2016, Vol 33, Issue 4
Abstract
Purpose. Goals of the article are an analysis of the existing tax system of private farms, growers of sugar beet and justify proposals for streamlining elements of pricing and taxation of individual farms and agricultural enterprises in barter operations and sales to processors. Methodology of research. The article uses the general scientific and special methods that ensure the achievement of the purpose. The study used a systematic approach, abstract-logical method; statistical method; monographic and structural-functional method. The dialectical method of knowledge made it possible to comprehensively investigate the efficiency of sugar beet sub companies in their development, interconnection and interdependence. The information base served as legislative and normative documents of Ukraine, the works of leading scientists, personal development and research sponsors, Internet-resources. Findings. The article shows the dynamics of sales of sugar beet farms, determines the reasons of their production decline, in particular, high labor costs, primitive technology of this culture and prejudice of sugar processing enterprises to owners of private farms. A generalized private farms’ sales structure of sugar beet is considered. It is determined the price difference for individual products and agricultural enterprises, which is explained the different approaches to VAT. Thus, the producers, that are legally subject to VAT, actually spending the same money on the production and sale of sugar beet, receive much more income because of the difference between "output" and "input" of VAT. We believe that the establishment of common minimum price for sugar beet will help to solve problems sugar beet households. Originality is to change the procedure for taxation of sugar at its sugar plants realization and installation of uniform for all categories of farms in the minimum price for sugar beet. We propose to reduce of VAT on sugar and increase prices of sugar beet for individual farms. Practical value. The current system of taxation of private farms in the sale of agricultural products is analyzed. Effective measures of state regulation of production and sale of sugar beet households in terms of a price risk are proposed.
Authors and Affiliations
Olha Varchenko, Iryna Artimonova
Keywords
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