TAXATION OF DOMESTIC AGRICULTURAL GOODS MANUFACTURERS: FEATURES, PROBLEMS AND PROSPECTS

Abstract

Abstract. The level, dynamics and structure of tax revenues from agricultural producers by types of economic activity of sub-sectors of agriculture and types of taxes are analyzed. It is proved that agricultural producers are those entities that form the tax base of local budget revenues. The most important among the tax payments of agricultural producers are three taxes (personal income tax, property tax and a single tax). Therefore, when developing directions for improving taxation of agricultural producers, the main focus should be on factors such as land resources and value added as objects of taxation, since in terms of labor resources and their income, agricultural producers are actually only tax agents. The peculiarities of taxation of agricultural enterprises of Ukraine under the general system and the simplified system of taxation in the form of a single group IV tax at the present stage are investigated. The existing criteria, objects and tax base for single taxpayer group IV taxpayers are critically considered in terms of their relevance to the ideas of creating a simplified tax system. The advantages and disadvantages of a single group IV tax have been identified and the ways to improve the mechanism of taxation of agricultural enterprises for the creation of a favorable tax environment have been proposed. Such measures should have a significant impact on the activities of farmers, strengthen their market position and enhance their competitiveness. The implementation of the developed measures will increase the efficiency of the taxation system of agricultural enterprises, strengthen the regulatory function of taxes and the filling of local budgets, create a favorable climate for innovation and investment. Keywords: agricultural producers, taxation, taxes, benefits, disadvantages, improvements, measures. JEL Сlassification H21 Formulas: 0; fig.: 1; tabl.: 4; bibl.: 11.