Оподаткування діяльності сільськогосподарських товаровиробників: сучасний стан та перспективи

Abstract

Taxation of agricultural producers at the present stage of development of economic relations is characterized by different approaches to different categories of payers, although in General they form a single mechanism of taxation of agricultural producers. Identification and disclosure of problematic aspects of the functioning of this mechanism is the main purpose of the study. The article considers the current mechanism of taxation of agricultural producers, as well as analyzes the changes made to the Tax code of Ukraine in this direction. A retrospective analysis of the conditions of taxation of agricultural commodities and offered prospects for the future in connection with the European integration processes taking place in the country. In recent years, the agricultural sector of Ukraine is experiencing an increasing tax burden due to the gradual abolition of tax benefits. The main problem faced by agricultural producers during the analyzed period was the increase in the amount of VAT liabilities, which affected the amount of their working capital. In the future, applying the experience of EU countries, it is advisable to introduce a reduction in the VAT rate for farmers.