| Issue: | 2020 №3 (71) |
| Section: | Finances |
| UDK: | 351.71 |
| DOI: | https://doi.org/10.33271/ebdut/71.074 |
| Article language: | Ukrainian |
| Pages: | 74-83 |
| Title: | Problematic aspects of taxation of agricultural producers |
| Authors: | Syniavska L. V., Lviv National Agrarian University,
Tofan I. N., Lviv National Agrarian University |
| Annotation: | Methods. For the study, general scientific and specific methods were involved, namely: methods of analysis and synthesis – to study the existing mechanisms of taxation in agriculture and determine the effectiveness of special tax rules; generalizations – to form the theoretical foundations of taxation of agricultural enterprises; abstract-logical – to determine methodological approaches to the creation of a tax mechanism in the industry and to develop recommendations for improving direct and indirect taxation of enterprises; general and special – to clarify the specifics of tax relations in the industry; methods of economic statistics – to assess the current state of taxation of agricultural enterprises. Results. The authors highlight the problems of taxation of agricultural enterprises since the abolition of the general system and the introduction of a simplified system of taxation of agriculture. Works by foreign and domestic scientists on the organization of taxation of farmers have been studied. The mechanism of taxation regulation in the agricultural sector has been analyzed. Constant changes in tax legislation and a significant share in the structure of expenses of agricultural enterprises of funds for paying taxes determine the particular importance of an optimal solution when choosing a taxation system. The current state of the system of taxation of agricultural enterprises and the consequences of an increase in the tax burden for payers of the 4th group of a single tax have been investigated. The features of the activity are highlighted and alternative ways of reducing the tax burden on agricultural producers are proposed. Novelty. In the course of the study, it was diagnosed that, due to the specifics of the functioning of business entities in the agricultural sector, it is necessary to appropriately reflect in the tax legislation the specifics of taxation of agricultural enterprises. Practical value. On the basis of the study, the directions of development of the taxation system of agricultural producers for adaptation to the national economic conditions are proposed. The above proposals can significantly reduce the gap between the levels of tax burden on large businesses, medium-sized businesses and small businesses; they also show that the same taxation conditions for different agricultural producers are unsatisfactory. |
| Keywords: | Agricultural producers, Taxation system, Direct taxation, Tax relations, Tax legislation, Tax burden, Single tax |
| File of the article: | EV20203_074-083.pdf |
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