Uman NUH | today: 12/22/2024
| Author(s) |
Borovyk P.M., Candidate of Economics, , Uman National University of Horticulture, Ukraine Nepochatenko E.A., Candidate of Economics Sciences, , Uman National University of Horticulture, Ukraine Slipchenko V.V., , , Uman National University of Horticulture, Ukraine |
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| Category | Economics | ||
| year | 2016 | issue | 89. Pat 2 |
| pages | 19-28 | index UDK | 336.226.1: 631.16 | DOI |
| Abstract | The article studies problems of the application of special tax regimes of indirect taxation of agrarian commodity producers through a mechanism of VAT implementation. These problems became acutely relevant in Ukraine after the reform of the taxation system of the agricultural enterprises. Results of the studies show that the EU countries do not use tax support of agribusiness at all. On the other hand, agricultural commodity producers get direct budget grants from the EU budget and the size of it is considerable, in comparison with Ukraine. Besides, in spite of Ukraine, borrowing costs for agricultural commodity producers in the USA do not exceed 2% per annum, in the EU countries it is 5-7%, and for the majority of other countries of the world there are state programs of service credits for agrarians. National entities of agribusiness have remained practically without state support, as a result of reforming tax collection mechanisms for agricultural economy in Ukraine. It is because the state budget does not have enough money for direct budget subsidies and the size of tax support was minimized by the Government with a view to its complete termination. Consequently, the state makes unprofitable conditions of economy for national agrarians as comparing with the European farmers and entities of agrarian business of other countries. It will inevitably cause the dominance of foreign agricultural production from the USA, Canada, Australia, the EU countries-members and China) at the national market in Ukraine. Besides, it should be mentioned that the conducted reforming of preferential treatment of the indirect taxation of agricultural production entities can cause food crisis in Ukraine with a high probability. So, according to the results of analysis, the authors offered methods of improvement of modern indirect tax support of national agricultural formations by restoring the accumulation mode of value added tax by agricultural enterprises in full format. Also, the authors proposed to reestablish order to use modes of payment of subsidies to producers of meat and dairy products and application of zero rate of value added tax according to results of implementation of the above products by processing enterprises. The number of these measures will not only provide a minimally required level of state support of agricultural enterprises through special modes of VAT collection but also create effective fiscal incentives for the revival of domestic livestock production. | ||
| Key words | value-added tax, special tax regimes for agribusiness, mode of VAT accumulation, subsidy payment mode, application of zero rate of VAT in respect of the implementation of livestock products by processing enterprises. | ||