Enhancing Objectivity of the Taxation System of Agricultural Enterprises in the Terms of Legislation Transformation
Journal: Oblik i finansi (Vol.1, No. 78)Publication Date: 2017-12-30
Authors : Oleksandr Kushnirenko;
Page : 112-118
Keywords : tax code; taxation; single tax of the fourth group; agriculture; agricultural commodity producer;
Abstract
The article is devoted to theoretical analysis of the efficiency of the simplified system of taxation of agricultural enterprises in modern conditions of management.The dependence of the tax burden of the fourth tax on the sectoral affiliation of agricultural enterprises has been established, which necessitates strengthening the requirements for the presence of land tax payers as one of the requirements for staying in a special regime. In order to prevent the detection of abuses with preferential treatment in the form of a unified tax of the fourth group, an algorithm for quarterly verification of the status of the payer of this tax is given, which takes into account sectoral features and makes it impossible for the taxpayer's biased actions regarding the completeness of the accrual and payment of this tax. In order to achieve the equability of the tax burden of crop production enterprises, the index of the minimum aggregate normative value of agricultural land and water resources per one average employee is proposed as one of the requirements for confirmation or the right to use a special tax regime. For livestock enterprises, the objective need for the availability of agricultural land has been proved. The interpretation of the terms 'agricultural commodity producer' and 'agricultural commodity production' is specified for the objective reflection of a single tax in the field of agriculture and the streamlining of the conceptual apparatus of the Tax Code of Ukraine.
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Last modified: 2018-03-15 22:38:42