ОПОДАТКУВАННЯ ДІЯЛЬНОСТІ СІЛЬСЬКОГОСПОДАРСЬКИХ ПІДПРИЄМСТВ: НАЦІОНАЛЬНІ РЕАЛІЇ ТА МІЖНАРОДНИЙ ДОСВІД
Journal Title: Вісник Харківського національного аграрного університету ім. В.В. Докучаєва Серія “Економічні науки” - Year 2017, Vol 1, Issue 4
Abstract
T.Р. Dobrunik Taxation of agricultural enterprises: national realities and international experience. This document suggests the main development directions of the taxation system of agricultural producers from the point of adaptation of world experience to national economic conditions. The studies show that the goal of fiscal policy in the field of agrarian production under conditions of globalization is to create a favorable environment for the effective functioning of business entities and to ensure their competitive position in the market. Effective agribusiness management is possible only with the stability and predictability of tax legislation, which ensures the optimal tax burden, taking into account the international experience. The article analyzes the changes that took place in the taxation system of Ukrainian agricultural enterprises. According to the current legislation, the vast majority of agricultural producers are on a simplified tax system with the payment of the unified tax of the 4th group. During the period of the unified tax payment, the tax burden for agricultural producers in 2017 has increased in more than 2 times compared to year 2015. It was established that the growth of the tax burden due to the abolition of the special VAT regime and the growth of unified tax rates had a negative impact on the development of the agrarian sector of the national economy, in particular, on reducing the profitability of operating activities, namely the production of livestock products. The research showed that most European countries provide tax incentives to the agricultural sector, special tax regimes, and agricultural producers have a reduced VAT rate. The article argues that in order to ensure the stable development of agricultural producers in the field of tax policy in the long term, it is expedient to develop a new tool for tax system of agricultural producers of different management forms using the experience of the EU countries, namely providing certain tax privileges. The main ones may be the reduction of tax rates, firstly it concerns VAT. The conclusion has been made on the necessity of introducing a differentiated approach to the taxation of certain categories of agricultural producers, taking into account their production activity specialization and harmonization of tax preferences with state priorities of the industry development. Keywords: agricultural enterprises, simplified taxation system, value added tax, unified tax, tax burden.
Authors and Affiliations
Т. П. Добрунік
Keywords
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