BUDGETARY REIMBURSEMENT OF VAT TO AGRICULTURAL PRODUCERS WITHIN THE CONTEXT OF TAX LEGISLATION REFORMING
Journal Title: Сталий розвиток економіки - Year 2017, Vol 34, Issue 1
Abstract
Purpose – to reveal the essence of budgetary VAT reimbursement to agricultural commodity producers within the context of tax legislation reforming with the change of a special regime to the general taxation system and to determine the differences in its receiving to the current accounts of agricultural enterprises as one of the forms of budget support of agricultural development. Methodology of research. The following methods were used in the paper: systematic and grouping – while researching the term "budgetary reimbursement"; analysis method – while developing proposals to improve the theoretical foundations of the definition "budgetary reimbursement"; historical method to summarize the legislative and normative-legal acts; specification method to establish the absence of scientific approaches to disclosure the essence of "budgetary reimbursement by agricultural producers". Findings. Differences in the application of budgetary reimbursement procedure for business entities on a common system and for agricultural commodity producers on a special VAT regime were revealed. Diversity of approaches in scientific literature to understanding the term "budgetary reimbursement" was defined as problematic issue. The absence of scientific approaches to the disclosure of the content of the concept of "budgetary reimbursement to agricultural producers" was proved. The factors of influence, which restrain the agrarians from declaring of paid tax loan in agricultural production before returning out of the budget were identified and its classification under a special tax regime was suggested. Originality. Theoretical principles of determining the definition of "budgetary reimbursement" got further development. A proper definition of "budgetary VAT reimbursement to agricultural commodity producers" was proposed. The essence of the latter as one of the forms of state support to agricultural producers in the form of compensation out of the state budget of uncompensated tax loan to reach positive influence on production and financial state was argued. Practical value. Classification of impact factors (refusals) by agricultural commodity producers in special tax regime of VAT to claim for the return of tax loan paid out of the budget was suggested. Usage of the latter on the departments (offices) of the agricultural district and regional administrations level, in the system of structural units of the Ministry of Agrarian Policy and Food of Ukraine will enable to promptly take appropriate management decisions to eliminate obstacles to return claimed VAT reimbursement to the agrarians. agricultural commodity producer, special tax VAT regime, budgetary VAT reimbursement, budgetary VAT reimbursement to agricultural commodity producers, budgetary VAT shortfall.
Authors and Affiliations
Yurii Yarmolenko
Keywords
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