The Tax Mechanisms for Regulating the Activities of Agroholdings in Ukraine
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 prod...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Research Centre of Industrial Problems of Development of NAS of Ukraine
2019-02-01
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| Series: | Bìznes Inform |
| Subjects: | |
| Online Access: | http://www.business-inform.net/export_pdf/business-inform-2019-2_0-pages-209_217.pdf |
| _version_ | 1818060181391540224 |
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| author | Кarpyshyn Yuriy V. Sus Lesia V. |
| author_facet | Кarpyshyn Yuriy V. Sus Lesia V. |
| author_sort | Кarpyshyn Yuriy V. |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-10T13:28:20Z |
| format | Article |
| id | doaj.art-4d0c800e4db04300a338c782e13d5916 |
| institution | Directory Open Access Journal |
| issn | 2222-4459 2311-116X |
| language | English |
| last_indexed | 2024-12-10T13:28:20Z |
| publishDate | 2019-02-01 |
| publisher | Research Centre of Industrial Problems of Development of NAS of Ukraine |
| record_format | Article |
| series | Bìznes Inform |
| spelling | doaj.art-4d0c800e4db04300a338c782e13d59162022-12-22T01:47:04ZengResearch Centre of Industrial Problems of Development of NAS of UkraineBìznes Inform2222-44592311-116X2019-02-012493209217https://doi.org/10.32983/2222-4459-2019-2-209-217The Tax Mechanisms for Regulating the Activities of Agroholdings in UkraineКarpyshyn Yuriy V.0Sus Lesia V. 1Zhytomyr National Agroecological UniversityZhytomyr National Agroecological UniversityThe 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.http://www.business-inform.net/export_pdf/business-inform-2019-2_0-pages-209_217.pdfagroholdingthe State regulationspecial taxation regimeVATsocial tax |
| spellingShingle | Кarpyshyn Yuriy V. Sus Lesia V. The Tax Mechanisms for Regulating the Activities of Agroholdings in Ukraine Bìznes Inform agroholding the State regulation special taxation regime VAT social tax |
| title | The Tax Mechanisms for Regulating the Activities of Agroholdings in Ukraine |
| title_full | The Tax Mechanisms for Regulating the Activities of Agroholdings in Ukraine |
| title_fullStr | The Tax Mechanisms for Regulating the Activities of Agroholdings in Ukraine |
| title_full_unstemmed | The Tax Mechanisms for Regulating the Activities of Agroholdings in Ukraine |
| title_short | The Tax Mechanisms for Regulating the Activities of Agroholdings in Ukraine |
| title_sort | tax mechanisms for regulating the activities of agroholdings in ukraine |
| topic | agroholding the State regulation special taxation regime VAT social tax |
| url | http://www.business-inform.net/export_pdf/business-inform-2019-2_0-pages-209_217.pdf |
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