Uman NUH | today: 01/24/2023

The principle of justice as a determinant of modern taxation of agricultural products

Author(s) Bechko P.K., Candidate of Economics, , Uman National University of Horticulture, Ukraine
Bechko V.P., Candidate of Economics, , Uman National University of Horticulture, Ukraine
Lysa N.V., Candidate of Economics Sciences, , Uman National University of Horticulture, Ukraine
Ptashnyk S., Candidate of Ekonomikal Sciences, , Uman National University of Horticulture
Шумило Т. В., , ,
Category Economics
year 2022 issue Issue number 100. Part 2
pages 209-218 index UDK 338.264
DOI 10.31395/2415-8240-2022-100-2-209-218 (Link)
Abstract The article examines the question of the principles of justice as determinants of modern and protective mechanism of fair taxation of agricultural producers. The influence of tax functions on the fairness of taxation is considered, as well as the prospects of restoring the special regime of value added tax, which will positively affect the efficiency of economic entities of all organizational and legal forms. The aim of the article is to reflect the conceptual approaches to the principle of justice as determinants of modern taxation of agricultural producers. Taxation in modern conditions is an integral part of society. Along with the fiscal function, taxes are characterized by regulatory, distributive functions that have a positive effect on solving social problems. The role of tax functions is confirmed by the practice of tax systems of countries with developed market relations, where taxes are a financial instrument to support business entities of all organizational and legal forms of management. In the economic system, taxes are the material basis for fiscal policy, as well as a tool for regulating social relations in the country. In recent years, the national tax policy has undergone significant changes, including those aimed at solving the social problems of the state. At the same time, the main problem of domestic tax policy is its fiscal orientation while underestimating the regulatory and distributive functions of taxes as levers to reduce the tax burden on taxpayers Adherence to the optimal structure of taxation with the use of all tax functions is a priority of the state, able to ensure fair taxation, minimize tax evasion, improve the quality of tax administration, tax discipline and reduce the tax burden on taxpayers. Thus, the restoration of a special value added tax regime for small agricultural enterprises with a total land area of less than 1,000 hectares will be a tax incentive for them to operate on self-financing and self-sufficiency, while directing funds to purchase young animals and form a main herd. An element of tax incentives for farmers will be the establishment of a zero rate on food, which will allow them to compete with imported food by making them cheaper
Key words fairness in taxation, tax relations, functions of taxation; special VAT tax regime; tax burden
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