Open AccessSimplified taxation as an element of tax incentives for agricultural entities
Author(s) -
П. К. Бечко,
AUTHOR_ID,
Наталія Вікторівна Бондаренко,
V. P. Bechko,
Світлана Анатоліївна Власюк,
О. В. Пономаренко
Publication year - 2021
Publication title -
collected works of uman national university of horticulture
Language(s) - English
Resource type - Journals
ISSN - 2415-8240
DOI - 10.31395/2415-8240-2021-99-2-247-259
Subject(s) - incentive , tax incentive , business , agriculture , public economics , double taxation , indirect tax , tax deduction , tax credit , economics , industrial organization , tax reform , state income tax , market economy , gross income , ecology , biology
An author's approach to the application the simplified taxation for farmers that is legally contained in the Tax Code of Ukraine has been developed and systematized in the paper. It is determined that tax incentives for farmers are applied through the use of a simplified taxation system, which purpose is commonly agreed state interests and the economic growth of taxpayers. Priorities have been identified that determine the lasting economic expansion of agricultural production, aimed at increasing the production volume and sales. It was also pointed out that the essential to the creation tax incentives mechanism for the agricultural sector is an effective tax administration, through which the resistance and stability of the tax system is ensured. The main assignment of the current tax tools for encouraging economic sectors has been formed, which is defined as monitoring of the incentives effectiveness. The influence on the taxation of business entities in the agricultural sector, which is reflected in the administration and management of the tax system, in particular, the application of digital technologies, has been determined. It is noted that the introduction of digital technologies into the taxation provides the capacity for monitoring has increased due to the increase in technology, hardware and software for inspection, processing, transferring and analyzing information with a decrease in human participation and an increase in the objectivity of control. Moreover, the strategy of tax incentives for the growth of the agricultural sector, which should be introduced into the national tax system, is of great importance in the taxation of economic entities in the agricultural sector of the economy. A mechanism for taxation with flat tax was created, in which the entire amount of the tax liability remained at the disposal of the agricultural enterprise and was directed to expanded reproduction. It is determined that an important prerequisite for improving tax incentives for the agricultural sector is the effective land use by business of all forms of management. It was also proposed to use the increase coefficients for the land (single) fourth group of tax for the misuse of agricultural land.