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KHARKIV NATIONAL ECONOMIC UNIVERSITY, UKRAINE

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BUSINESS INFORM №4-2017

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8

Section: Foreign Experience
UDC 631.16:336.22
Sokolenko L. F.
The Foreign Experience of Taxation of the Agrarian Sector of Economy (p. 55 - 60)

The article is aimed at assessing the taxation system of the agrarian sector of economy in the world countries and in Ukraine, as well as identifying common tendencies and directions of development of the system for taxation of the agricultural producers by studying the foreign experience. An estimation of the taxation system of the agrarian sector of economy in the world countries and in Ukraine has been provided, common tendencies and directions of development of the system for taxation of the agricultural producers have been identified from the standpoint of adaptation of the global experience to the Ukrainian conditions of economy management.
Keywords: taxation system, agricultural producers, foreign experience, tax rebates, catalytic function.
Tabl.: 2. Bibl.: 14.

Sokolenko Liudmyla F. – Candidate of Sciences (Economics), Associate Professor, Department of Finance, Sumy National Agrarian University (160 H. Kondratieva Str., Sumy, 40021, Ukraine)
Email: [email protected]

Article is written in Ukrainan
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Reference to this article:
Sokolenko, Liudmyla F. (2017) “The Foreign Experience of Taxation of the Agrarian Sector of Economy.” Business Inform 4:55–60.


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