THE SYSTEM OF TAXATION OF SMALL BUSINESSES IN AGRICULTURE SECTORJournal: University Economic Bulletin. Collection of scientific articles of scientists and post-graduate students (Vol.1, No. 31)
Publication Date: 2016-11-25
Authors : Kalmykov O.V.;
Page : 229-234
Keywords : single tax; lands; taxation; tax code; agriculture enterprises; simplified taxation; farm;
The subject of research the mechanism of taxation of small businesses in agricultural sector. The purpose of research is a scientific rational justification of taxation of small businesses in agriculture, the use of which will help to optimize their functioning. Methodology of research. This research was done on the study of modern scientific views on the improvement of the mechanism of taxation of domestic agricultural enterprisers, that attributed to small businesses. The results of the research. The article analyzed the concepts of agricultural taxation of small business in Ukraine. The mechanism of recovery of a single tax on farmers and the procedure for its accounting in domestic agricultural enterprises. Determined that the main factor that affects the construction of accounting in farms is taxation. Most farmers pay the single tax, which would reduce the tax burden. Found that a single tax in Ukraine is an only alternative system of taxation. The size of this tax is independent of the results of economic activity of the subject - it depends on the size and monetary valuation of lands, which are in farm ownership or in use. Areas of application results: the organization and conduct research on improving the theory and practice of taxation of small businesses agricultural sector. Conclusions: Taxation of agricultural enterprises in Ukraine at the present stage of economic relations characterized by different approaches to different categories of taxpayers, although generally they form a single mechanism of taxation of agricultural enterprises. Acording to the current legislation farms may be located on a common system of taxation, and to be single tax of 4th groups, the single tax as other groups, have preferential regimes including VAT. Single tax is profitable for farmers as replacing several taxes and charges, which reduces payments to the budget and saves time for preparation and submission tax reports. Traditionally goals of simplified tax system is not so much to reduce the level of taxation as a reduction of cost and time to conduct complex financial and tax accounting.
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