Legal innovations in taxation of the agrarian sector of the economy

Abstract

In the article, the authors reveal the peculiarities of taxation of the agrarian sector of Ukraine in the pre-war period and during the war, and compare it with the tax legislation of a number of European countries. The authors analyze the effectiveness of the current system and suggests ways to improve it. The authors examine the experience of taxation of agribusiness in developing countries, analyzes conceptual and practical problems associated with different tax regimes. This article examines the legal regulation of taxation of the Ukrainian agricultural sector of the economy, identifies the problems of regulatory regulation and suggests ways to optimize the tax burden on agricultural producers.