ВДОСКОНАЛЕННЯ СИСТЕМИ ОПОДАТКУВАННЯ ОРГАНІЧНИХ АГРОВИРОБНИКІВ В УКРАЇНІ
Journal Title: Вісник Харківського національного аграрного університету ім. В.В. Докучаєва Серія “Економічні науки” - Year 2018, Vol 1, Issue 3
Abstract
Milovanov E.V. Improvement of the taxation system of organic agricultural producers in Ukraine. Introduction. It was determined that one of the key areas for stimulating of organic sector of agricultural production in the leading countries of Europe and of the world was to reduce the tax burden on organic farms through systems of optimization measures. The necessity of providing favorable conditions for the dynamic development of multifunctional organic business systems, in particular in the form of tax preferences and other instruments to stimulate economic activity in the agricultural sector, has been established. The goal of the study is to formulate directions for improving the domestic taxation system for agricultural enterprises engaged in the production and processing of organic products to alleviate the financial burden in the transition period and to create more favorable tax environment for the development of one of the most promising niches in the domestic and international agricultural market. Methods. The materials of the article are based on the study of approaches to the improvement of the taxation system of organic agricultural producers in Ukraine. The research methodology was based on a systematic approach to the study of existing practices of reducing the tax burden on organic agricultural producers, taking into account the retrospective analysis, monographic method, methods of synthesis and analysis. Results. International approaches have been submitted regarding the preferential taxation of organic agricultural producers to provide the organic sector with important financial support at the initial stages of development. Analyzed the practice of tax incentives for the development of the organic sector in various countries of the world, which can serve as an example for the introduction into the domestic Ukrainian system of taxation of organic farms. It is argued that the Ukrainian realities of agricultural production require proper support for innovative areas and methods of agricultural production, therefore the introduction of preferential preferences for agricultural producers engaged in organic production is an important step towards improving organic farming systems in Ukraine. Analyzed domestic approaches to reducing the preferential burden on agricultural producers and presented their retrospective assessment. System of preferential taxation for agricultural producers that are following organic Regulations in Ukraine has been proposed, which will allow new organic agricultural producers to reduce their tax costs in one of the most difficult periods at the beginning of organic farming. Estimated volumes of savings of organic agricultural producers were calculated, according to the proposed approach of preferential taxation in the context of the regions of Ukraine. Conclusions. The necessity of improving the directions of stimulating the development of the organic sector in Ukraine and developing effective mechanisms for their implementation in the domestic realities of agribusiness is substantiated. Keywords: taxation of agricultural producers, development of the agricultural sector, organic agricultural production, stimulation of the organic sector, state support, international experience.
Authors and Affiliations
Є. В. Милованов
Keywords
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- EP ID EP563161
- DOI 10.31359/2312-3427-2018-3-229
- Views 122
- Downloads 0
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