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Value-added tax --- Value-added tax --- Value-added tax --- Law and legislation --- Law and legislation
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The article provides a comprehensive assessment of the current practice of taxation of agricultural producers in Ukraine, which involves the predominant use of special tax regimes. It is noted that the functioning tax instrument was introduced at the end of the 90s as a temporary one, but the fourth five-year period is applied without significant changes. As a result, it practically lost its stimulating effect on the development of the agricultural industry in Ukraine, and primarily on the pace of investment activity. It was established that the current practice of taxation of agricultural enterprises is to a large extent a political compromise that was formed in the process of gradual transformation of special taxation regimes, budgetary opportunities for supporting the development of agricultural production and the achieved level of tax administration in the industry. When forming the tax mechanism in agriculture, the scientific principles of the functioning of the taxation system are not properly taken into account. The level and structure of state financial support for the development of agricultural production due to the use of special tax instruments has been determined. The key shortcomings of special regimes of direct and indirect taxation of agricultural enterprises are outlined, as well as the economic effects caused by the use of special tax instruments in the agricultural sector of the economy are characterized. It is proved that the special taxation regimes, which have become widespread in agriculture, were developed for a different model of agrarian economy, with a predominance of multidisciplinary socially oriented agricultural enterprises. established, that the absence of any restrictions on the use of special tax regimes by agricultural enterprises led to the loss of the state's ability to effectively influence the directions of the development of the agrarian industry in order to form a balanced structure of agro-industrial production in Ukraine. The key legislative innovations regarding the reform of the special regimes of taxation of agricultural enterprises were analyzed, and their impact on the economic performance of certain branches of agriculture was assessed. The key tasks of reforming the agricultural taxation system have been formed, which provide for the equalization of economic conditions of management, the minimization of the negative impact on the economic decisions of economic entities, the formation of a reliable source of financial support for the development of rural communities, impossibility of optimizing tax schemes that lead to economic distortions. Measures in the field of direct taxation are substantiated, the implementation of which will ensure the equalization of tax conditions for different groups of agricultural producers, the preservation of investment activity in the industry, and an increase in the level of employment in rural areas. Areas of tax reform in agriculture have been developed, the implementation of which will ensure the elimination of existing disparities in the structural structure of the agrarian sector of the economy, namely, it will make it possible to increase the share of small and medium-sized socially oriented agrarian businesses in the total volume of agricultural production, increase the competitiveness of small forms of farming in the countryside, which will have a positive effect on the level of rural employment and the resource base of the budgets of rural communities. Table: 2. Fig.
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