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The Tax Mechanisms for Regulating the Activities of Agroholdings in Ukraine
Кarpyshyn Y. V., Sus L. V.

Кarpyshyn, Yuriy V., and Sus, Lesia V. (2019) “The Tax Mechanisms for Regulating the Activities of Agroholdings in Ukraine.” Business Inform 2:209–217.
https://doi.org/10.32983/2222-4459-2019-2-209-217

Section: Agricultural Economics and Agribusiness

UDC 336.02:338.43

Abstract:
The article is aimed at researching tendencies and identifying peculiarities of functioning of agroholdings of Ukraine, regulation of activity of agrarian business by activation of both financial and economic instruments of influence by the State. The special regimes of taxation of agricultural producers are analyzed and tendencies of minimization of tax load in agroholdings of Ukraine are identified. The budget reimbursement of VAT to the agroholdings is researched. It is determined that the agrarian business as a whole remains a significant taxpayer in Ukraine. According to the substantiated necessity of reforming of taxation of agrarian sphere it is suggested that large companies should be transferred in the general system of administration of taxes, while farmers and small companies should stay in terms of the currently operating system. The model of taxation of agroholdings is proposed, which will harmonize further development of the large agrarian business with the strategy of development of rural territories on the basis of equilibrium.

Keywords: agroholding, the State regulation, special taxation regime, VAT, social tax.

Fig.: 5. Tabl.: 3. Bibl.: 16.

Кarpyshyn Yuriy V. – Postgraduate Student, Zhytomyr National Agroecological University (7 Staryi bulvar, Zhytomyr, 10008, Ukraine)
Email: [email protected]
Sus Lesia V. – Candidate of Sciences (Economics), Associate Professor, Department of Finance and Credit, Polissia National University (7 Staryi Blvd, Zhytomyr, 10008, Ukraine)
Email: [email protected]

List of references in article

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“TOP-30 naibilshykh platnykiv podatkiv u sferi optovoi torhivli zernom, neobroblenym tiutiunom, nasinniam i kormamy dlia tvaryn“ [TOP-30 largest taxpayers in the wholesale trade in grain, raw tobacco, feed and animal feed]. Ofitsiino pro podatky. 29 hrudnia 2017. http://www.visnuk.com.ua/uk/issue/5628
“TOP-30 naibilshykh platnykiv podatkiv u sferi tvarynnytstva“ [Top 30 largest livestock tax payers]. Ofitsiino pro podatky. 29 hrudnia 2017. http://www.visnuk.com.ua/uk/issue/5628
“TOP-50 naibilshykh platnykiv podatkiv sered ahrarnykh pidpryiemstv za sumoiu splaty podatkovykh platezhiv do Zvedenoho biudzhetu Ukrainy stanom na 01.04.2016 roku“ [TOP-50 largest taxpayers among agricultural enterprises by the amount of tax payments to the Consolidated Budget of Ukraine as of 01.04.2016]. Ofitsiino pro podatky. 7 lypnia 2016 r. http://www.visnuk.com.ua/uk/issue/5551
“U 2017 rotsi Ahrokholdynh «MRIYa» spriamuvav 21,5 mln hrn na sotsialni proekty i splatyv 443,8 mln hrn podatkiv“ [In 2017, the Agroholding "Mriya" directed UAH 21.5 million on social projects and paid 443.8 million UAH of taxes]. http://mriya.ua/news/detail/u-2017-roci-agrokholding-mrija-sprjamuvav-215-mln-grn-na-s/
Ulianchenko, Yu. O. “Formuvannia modeli derzhavnoho rehuliuvannia konkurentsii v ahrarnomu sektori ekonomiky Ukrainy“ [Formation of the model of state regulation of competition in the agrarian sector of the Ukrainian economy]. Publichne administruvannia: teoriia ta praktyka. 2013. http://www.dridu.dp.ua/zbirnik/2013-01(9)/13uuoseu.pdf

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