Development of the Mechanism of Taxation of Agricultural Enterprises in Ukraine
The article examines the process of formation and development of taxation mechanism of agricultural enterprises of Ukraine; conformity of this mechanism to the tax potential of taxpayers is identified; conceptual foundations for the improvement of tax legislation are elaborated, taking into account...
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Research Centre of Industrial Problems of Development of NAS of Ukraine
2020-07-01
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Online Access: | https://www.business-inform.net/export_pdf/business-inform-2020-7_0-pages-270_277.pdf |
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doaj-2caa2997fff94c50a15d8de21226f3362020-11-25T03:54:57ZengResearch Centre of Industrial Problems of Development of NAS of UkraineBìznes Inform2222-44592311-116X2020-07-01751027027710.32983/2222-4459-2020-7-270-277Development of the Mechanism of Taxation of Agricultural Enterprises in UkraineYurchyshena Liudmyla V.0https://orcid.org/0000-0002-5904-0758Parashchuk Olha V.1https://orcid.org/0000-0001-7640-3744Vasyl’ Stus Donetsk National UniversityVasyl’ Stus Donetsk National UniversityThe article examines the process of formation and development of taxation mechanism of agricultural enterprises of Ukraine; conformity of this mechanism to the tax potential of taxpayers is identified; conceptual foundations for the improvement of tax legislation are elaborated, taking into account the stakeholders’ interests. The retrospective analysis of the process of development of the mechanism of tax payment by agricultural enterprises of Ukraine is carried out; three related stages are singled out and the influence of each of them on the level of profitability of enterprises is determined. Using this analysis, it is found that from 1999, special mechanisms of taxation of agricultural producers were introduced in Ukraine. Initially, they were manifested in the form of a fixed agricultural tax (FAT) and a special regime of VAT, and in 2015, almost without changing the essence, they were transformed into the payment of a single tax of the 4th group, which is now used by the vast majority of enterprises in the industry. This situation clearly shows the imperfection of the modern mechanism of taxation of agrarians, because any tax preferences should be changed and revised at least every 5 years, otherwise they will lead to a curvature of the economic conjuncture. On the basis of an macro-economic analysis, disadvantages of the current taxation regime are identified, which are manifested in the absence of differentiation of taxpayers in terms of income. As a result of the study, the conception of the tax mechanism of agrarians is elaborated, based on the defined principles, purpose, tasks and involving the application of a differentiated approach to taxation of taxpayers. Also, for each category (large, medium-sized and small enterprises), the respective mechanism of collecting taxes is determined.https://www.business-inform.net/export_pdf/business-inform-2020-7_0-pages-270_277.pdfdevelopment of taxation of agricultural enterprisesnet profitprofitabilitysimplified taxation systemtax burdenconception of the taxation mechanism of taxation of agrarians |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Yurchyshena Liudmyla V. Parashchuk Olha V. |
spellingShingle |
Yurchyshena Liudmyla V. Parashchuk Olha V. Development of the Mechanism of Taxation of Agricultural Enterprises in Ukraine Bìznes Inform development of taxation of agricultural enterprises net profit profitability simplified taxation system tax burden conception of the taxation mechanism of taxation of agrarians |
author_facet |
Yurchyshena Liudmyla V. Parashchuk Olha V. |
author_sort |
Yurchyshena Liudmyla V. |
title |
Development of the Mechanism of Taxation of Agricultural Enterprises in Ukraine |
title_short |
Development of the Mechanism of Taxation of Agricultural Enterprises in Ukraine |
title_full |
Development of the Mechanism of Taxation of Agricultural Enterprises in Ukraine |
title_fullStr |
Development of the Mechanism of Taxation of Agricultural Enterprises in Ukraine |
title_full_unstemmed |
Development of the Mechanism of Taxation of Agricultural Enterprises in Ukraine |
title_sort |
development of the mechanism of taxation of agricultural enterprises in ukraine |
publisher |
Research Centre of Industrial Problems of Development of NAS of Ukraine |
series |
Bìznes Inform |
issn |
2222-4459 2311-116X |
publishDate |
2020-07-01 |
description |
The article examines the process of formation and development of taxation mechanism of agricultural enterprises of Ukraine; conformity of this mechanism to the tax potential of taxpayers is identified; conceptual foundations for the improvement of tax legislation are elaborated, taking into account the stakeholders’ interests. The retrospective analysis of the process of development of the mechanism of tax payment by agricultural enterprises of Ukraine is carried out; three related stages are singled out and the influence of each of them on the level of profitability of enterprises is determined. Using this analysis, it is found that from 1999, special mechanisms of taxation of agricultural producers were introduced in Ukraine. Initially, they were manifested in the form of a fixed agricultural tax (FAT) and a special regime of VAT, and in 2015, almost without changing the essence, they were transformed into the payment of a single tax of the 4th group, which is now used by the vast majority of enterprises in the industry. This situation clearly shows the imperfection of the modern mechanism of taxation of agrarians, because any tax preferences should be changed and revised at least every 5 years, otherwise they will lead to a curvature of the economic conjuncture. On the basis of an macro-economic analysis, disadvantages of the current taxation regime are identified, which are manifested in the absence of differentiation of taxpayers in terms of income. As a result of the study, the conception of the tax mechanism of agrarians is elaborated, based on the defined principles, purpose, tasks and involving the application of a differentiated approach to taxation of taxpayers. Also, for each category (large, medium-sized and small enterprises), the respective mechanism of collecting taxes is determined. |
topic |
development of taxation of agricultural enterprises net profit profitability simplified taxation system tax burden conception of the taxation mechanism of taxation of agrarians |
url |
https://www.business-inform.net/export_pdf/business-inform-2020-7_0-pages-270_277.pdf |
work_keys_str_mv |
AT yurchyshenaliudmylav developmentofthemechanismoftaxationofagriculturalenterprisesinukraine AT parashchukolhav developmentofthemechanismoftaxationofagriculturalenterprisesinukraine |
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