The stimulatory effect of legal regulation of agricultural manufacturers taxation



agrarian producer, stimulating and fiscal functions of taxation, normative legal act, tax burden, legal regulation, financial and legal relations


Background. Ensuring sustainable agricultural development requires radical transformation of economic relations, which is the basis for increasing agricultural production and improving its quality. It is necessary to emphasize importance of investment component of the state taxation policy to agrarian industry performance as well as the impact of state administrative and financial methods of tax pressure on the formation of own funds of enterprises through the use of tax privileges, simplified taxation system, application of special regimes of payment of value added tax, etc.
Analysis of resent researches and publications. Formation of the national tax system and definition of special taxation mechanisms for agricultural producers take place against the backdrop of the development of the legal and regulatory framework for the regulation of economic relations. These changes are analyzed in works by O. Borodina, A. Kovalchuk, I. Komarova, V. Kurilo, T. Ostashkoand others.
The aim of the article is to study the current state of legal regulation of the impact of tax burden on agrarian producers and to formulate proposals for improving domestic tax legislation.
Material and methods. Optimal results were achieved with the help of the basic tools of economic research methods: statistical-economic, monographic, calculation-constructive, correlation and other methods. 
The results of the research. Provided studies made it possible to formulate two sets of proposals. The Authors believe that in order to improve individual components of the tax policy on agriculture and stop economic decline of industry the first group of proposals should be implemented immediately and the second group is to be introduced in a short term perspective.
At present, it is necessary to preserve the application of the VAT regime in the field of agriculture in the wording that existed until January 1, 2016, or at least preservation for producers of livestock products, vegetable production, horticulture, viticulture and sugar industry, which in our opinion, is the only mechanism for state-owned investments of such enterprises without manual intervention and corrupt component. It is also necessary to maintain a simplified system of taxation, accounting and reporting (4th group of single taxpayers) for agricultural producers, in which the share of agricultural production in the previous tax (reporting) year is equal to or exceeds 75 percent.
Let us define the peculiarities of the taxation strategy and the reduction of tax pressure for each group of agricultural payers. Such tax system will simplify reporting and accounting and, thus, significantly reduce the level of the tax burden. For the second group of taxpayers, the old tax system should be kept, which operated until 01.01.2016 and included the VAT regime. 
Conclusion. The legislative upholding of submitted proposals and, above all, restoration of the VAT regime will provide stable development of this strategic sector of our country. No doubt, that ensuring economic investment for industry without a subjective intervention of any representatives of authorities is important in our struggle against corruption, simplification of tax administration in agriculture, and also reduces complexity and cost of tax administration. The positive impact of the economic investments in the agricultural production sector, though the described benefits in the tax system would be especially noticeable in conditions of limited budgetary subsidies, economic inefficiency of bank credits, rising prices for inputs and other forms of financial crisis. 

Author Biography

Viktor MUSHENOK, Kyiv National University of Trade and Economics

PhD in Juridical Sciences, associate Professor, associate Professor at the Department


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How to Cite

MUSHENOK В. (2017). The stimulatory effect of legal regulation of agricultural manufacturers taxation. oreign rade: onomics, inance, aw, 94(5), 125–133. etrieved from