Optimization of the Tax Burden of Agricultural Producers in the Context of Applying a Simplified Taxation System
Journal Title: Центральноукраїнський науковий вісник. Економічні науки. - Year 2017, Vol 31, Issue
Abstract
The purpose of this study is to assess the level of the tax burden on agricultural producers in the context of large, medium and small business entities within the framework of applying a simplified taxation system and justifying the possibilities for its optimization. It was given that most agricultural enterprises choose a simplified system of taxation, the level of tax burden on agricultural producers in the context of large, medium and small businesses was investigated. It is established that within the framework of the application of the existing single tax rates of the fourth group, the level of the tax burden on small business entities is high, which requires an adjustment of the current approaches to taxation of agricultural producers by a simplified taxation system. The feasibility of optimizing the tax burden on agricultural producers and their balancing between large, medium and small business entities on the basis of applying a differentiated approach to taxation of agricultural producers in the framework of a simplified taxation system that will ensure the fulfillment of fiscal and regulatory tasks of a single tax will be an effective tool for supporting and stimulating the development of small business in agrarian sphere.
Authors and Affiliations
Оlena Magopets
Keywords
Related Articles
- EP ID EP263671
- DOI -
- Views 94
- Downloads 0
Gender Aspects of Employment in Ukraine
The gender studies are extremely important for many countries in terms of the present. The characteristics and dynamics of gender inequality in the context of socio-economic development of the country and its regions req...
Foreign Experience in Relation to Unshadowing of Activity of Population in the Field of Agricultural Production
The article highlights that the issue of unshadowing of activity of population in the field of agricultural production is difficult and complex. It needs new research. A significant part of the world, including highly de...
Modern Problems of Wages in Ukraine in the Conditions of the Crisis of National Economy
The dynamics of the Ukrainian economy in 2013 is largely determined by global and European economic trends. However, already the end of 2013 and beginning of 2014 was the beginning of a new era for Ukraine. The activatio...
The meaning of labour potential of the enterprise
The purpose of this article is to analyse the meaning of the notion «labour potential of the enterprise» through its main characteristics. The article analyses the approaches to definition of the concept of labour potent...
Methodological Aspects of Construction, Functioning and Development of Automatized Information Systems of Accounting and Management of Enterprises
Information technologies are becoming a prerequisite and foundation for globalization, increasing the speed of data processing, reliability, quality of information, which makes it possible to adopt in practice objective...