ISSN 2413-2322 (Online)

ISSN 2221-1055 (Print)

UDS: 338.2:339.5:631.1 DOI: https://doi.org/10.32317/2221-1055.202001101
Зовнішньоекономічні відносини

Effectiveness of value added tax on export of crop products / Pedorchenko A.L., Shpychak O.O. // Ekonomika APK. - 2020. - № 1 - P. 101

The purpose of the article is to justify economic inappropriateness of exemption from taxation of value added tax on operations on the supply in the customs territory of Ukraine and export of the main export-oriented positions from the category of plant origin products: commercial seeds of cereals, as well as oilseeds and products of its processing. Research methods. Theoretical and methodological basis of the study are the fundamental provisions of economic theory, laws and categories of the market, scientific works of domestic and foreign economists. In the research process the following methods were used: abstract and logical (for formulating conclusions and proposals); historical, monographic, system analysis (for evaluating the formation of logistics costs, cost value, value added); statistical-economic, abstract and logical, analysis and synthesis (for formation of conclusions and suggestions); expert estimation. Research results. In the research process the efficiency and expediency of taxation or exemption from value added tax on the circulation and export of commercial seeds of cereals and oilseeds and products of its processing were determined. Problems of VAT management in the industry were identified and proposals for their solution were made. Significance of VAT taxation for agricultural enterprises and possible consequences of introduction of different taxation regimes for all market participants, namely agricultural producers, traders, processors and the state, were determined. Elements of scientific novelty. Theoretical provisions on the taxation of VAT on supply operations in the territory of Ukraine and export of crop products under current conditions were further developed. Practical significance. Approaches to the use of non-tariff methods of the state regulation of mechanism of agricultural products export were proposed in order to stimulate the export of goods with higher value added and to reduce the raw material share in the agricultural export of Ukraine. Tabl.: 3. Figs.: 3. Refs.: 33.
Key words: export; crop production; value added tax; reimbursement; crops; oilseed crops

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