НАЛОГООБЛОЖЕНИЕ АГРАРНЫХ ПРЕДПРИЯТИЙ: ПРАКТИКА УКРАИНЫ И ЗАРУБЕЖНЫЕ ТРЕНДЫ
TAXATION OF AGRICULTURAL ENTERPRISES: UKRAINE PRACTICE AND INTERNATIONAL TRENDS
Author(s): Dmitry Parmakli, Liudmila Bakhchivanzhi, Alexandr BarbinyagraSubject(s): Business Economy / Management, Agriculture, Economic policy, Fiscal Politics / Budgeting
Published by: Universitatea de Studii Europene din Moldova
Keywords: taxation of agricultural enterprises; tax burden; single tax; special taxation regime; value added tax;
Summary/Abstract: The article highlights the existing practice of taxation of agricultural enterprises in Ukraine, analyzes the size of the single tax for agricultural producers in comparison with the amount of tax for the general taxation system. The main approaches to the taxation of agricultural producers in European practice are highlighted. The world experience in supporting agriculture is considered. The proposals for improving the taxation of agricultural enterprises in Ukraine in the context of its differentiation in relation to the size of business entities are considered.
Journal: Vector European
- Issue Year: 2021
- Issue No: 02
- Page Range: 125-132
- Page Count: 8
- Language: Russian
