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Taxation of Agricultural Producers: The Consequences of Transformational Changes and Directions for Further Development
Partyn H. O., Kurylo O. B., Podaryn A. R.

Partyn, Halyna O., Kurylo, Oksana B., and Podaryn, Anhelina R. (2021) “Taxation of Agricultural Producers: The Consequences of Transformational Changes and Directions for Further Development.” Business Inform 3:69–74.
https://doi.org/10.32983/2222-4459-2021-3-69-74

Section: Agricultural Economics and Agribusiness

UDC 336.221:631.11

Abstract:
An efficient development of the agricultural sector of the economy of Ukraine is possible only under the condition of stability and optimality of tax legislation, while its constant changes adversely affect the activities of agricultural enterprises. Therefore, the State support and the creation of favorable conditions for development will allow the agro-industrial complex to become a highly efficient and competitive sector of the economy. The article is concerned with studying and analyzing the transformational changes in taxation of agricultural producers in Ukraine. Both the positive and the negative consequences of tax reforms implementation are examined, in particular, the results of the introduction of a single tax for the taxation of agricultural enterprises are considered and the dynamics of volumes of its revenues to local budgets is analyzed; the main problems that arose in the agricultural sector as a result of the reform carried out by the State on receiving the value added tax (VAT) from agricultural enterprises are distinguished and the impact of this reform on the profitability of these enterprises is disclosed. Efficiency of the introduction of the system of budget subsidies for agricultural producers, which were provided to them in connection with the abolition of a special VAT tax regime, is analyzed. Since support for the agricultural sector is one of the strategic priorities for the development of the national economy, the main aspects of the processes of further reform of the taxation system of agricultural enterprises are distinguished. This will increase the efficiency of their activities, improve the financial condition and develop agricultural production in Ukraine. As a result, this will have a positive impact on the increase in tax revenues to budgets of all levels and reduce attempts to evade taxation.

Keywords: agricultural producers, taxation system, tax reform, single tax, value added tax, transformational processes in taxation.

Fig.: 1. Tabl.: 2. Bibl.: 13.

Partyn Halyna O. – Candidate of Sciences (Economics), Professor, Professor, Department of Finance, Lviv Polytechnic National University (12 Stepana Bandery Str., Lvіv, 79013, Ukraine)
Email: [email protected]
Kurylo Oksana B. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Finance, Lviv Polytechnic National University (12 Stepana Bandery Str., Lvіv, 79013, Ukraine)
Email: [email protected]
Podaryn Anhelina R. – Student, Lviv Polytechnic National University (12 Stepana Bandery Str., Lvіv, 79013, Ukraine)
Email: [email protected]

List of references in article

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Yurchyshena, L. V., and Sanytska, O. Yu. “Analiz yedynoho podatku u formuvanni dokhodiv mistsevykh biudzhetiv Ukrainy“ [Analysis of the Single Tax in the Local Budgets of Ukraine]. Finansy, oblik, banky, no. 1 (2019): 169-178. DOI: https://doi.org/10.31558/2307-2296.2019.1.18
Lupenko, Yu. O., and Tulush, L. D. “Opodatkuvannia silskoho hospodarstva v umovakh transformatsii spetsialnykh podatkovykh rezhymiv“ [Taxation of Agriculture in the Conditions of Transformation of Special Tax Regimes]. Ekonomika APK. 2016. http://eapk.org.ua/sites/default/files/eapk/2016/1/1.pdf
Bychek, V. “Minimalnyi podatok na 1 ha zemli: choho ochikuvaty zemlevlasnykam?“ [Minimum Tax Per 1 Hectare of Land: What to Expect Landowners?]. AgroPolit.com. November 03, 2020. https://agropolit.com/blog/422--minimalniy-podatok-na-1-ga-zemli-chogo-ochikuvati-zemlevlasnikam

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