Abstract
The problem of building a taxation system for agricultural producers that would take into account the specifics of their activities, would not be too burdensome, would stimulate or, at least, would not become an obstacle to the increase of business entities’ activities remains extremely relevant for agrarian Ukraine. The purpose of this study was to analyze the special taxation regime for agricultural producers, to characterize the stages of its formation and development, to determine changes in the level of tax burden on taxpayers in the dynamics, and to substantiate the criteria for the expediency of certain producers to be on the simplified, special taxation system. In order to solve certain tasks, historical, statistical and economic, abstract and logical, and graphical research methods were used in the paper. The paper shows that the most favorable taxation of farmers was in the first 5 years after the introduction of the special taxation regime in 1999. The mandatory payments, the exemption from which was most noticeable for commodity producers, are named. The tax burden on agricultural enterprises is studied, the reasons for changes in its level in the dynamics are substantiated. The advantages and disadvantages of a simplified approach to taxation of agricultural producers based on the area of agricultural land under cultivation are outlined. The author describes the reasons for the introduction of legislative provision on the collection of mandatory payments from agricultural producers at a level not lower than the minimum tax liability, starting from 2022, and determines the consequences of such innovation for an average Ukrainian enterprise, and also draws conclusions concerning the prospects for further taxation of agricultural producers. The practical significance of the research results lies in the possibility of their use, on the one hand, by the legislator to reform the current system of taxation of agricultural producers, and on the other hand, by specific producers, when deciding on the choice of a taxation system that would be more economically beneficial for them
Publisher
Scientific Journals Publishing House
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