Open AccessTaxation of agricultural enterprises: Ukraine practice and international trends
Author(s) -
Dmitry Parmakli,
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Liudmila Bakhchivanzhi,
Alexandr Barbinyagra,
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Publication year - 2021
Publication title -
vector european: revistă ştiinţifico-practică
Language(s) - English
Resource type - Journals
eISSN - 2587-358X
pISSN - 2345-1106
DOI - 10.52507/2345-1106.2021-2.23
Subject(s) - agriculture , business , context (archaeology) , relation (database) , business practice , agricultural economics , economics , geography , business administration , archaeology , database , computer science
The article highlights the existing practice of taxation of agricultural enterprises in Ukraine, analyzes the size of the single tax for agricultural producers in comparison with the amount of tax for the general taxation system. The main approaches to the taxation of agricultural producers in European practice are highlighted. The world experience in supporting agriculture is considered. The proposals for improving the taxation of agricultural enterprises in Ukraine in the context of its differentiation in relation to the size of business entities are considered.