Special taxation regime for agricultural enterprises: Ukrainian experience

Serhii Yushko
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Abstract

The problem of building a taxation system for agricultural producers that would take into account the specifics of their activities, would not be too burdensome, would stimulate or, at least, would not become an obstacle to the increase of business entities’ activities remains extremely relevant for agrarian Ukraine. The purpose of this study was to analyze the special taxation regime for agricultural producers, to characterize the stages of its formation and development, to determine changes in the level of tax burden on taxpayers in the dynamics, and to substantiate the criteria for the expediency of certain producers to be on the simplified, special taxation system. In order to solve certain tasks, historical, statistical and economic, abstract and logical, and graphical research methods were used in the paper. The paper shows that the most favorable taxation of farmers was in the first 5 years after the introduction of the special taxation regime in 1999. The mandatory payments, the exemption from which was most noticeable for commodity producers, are named. The tax burden on agricultural enterprises is studied, the reasons for changes in its level in the dynamics are substantiated. The advantages and disadvantages of a simplified approach to taxation of agricultural producers based on the area of agricultural land under cultivation are outlined. The author describes the reasons for the introduction of legislative provision on the collection of mandatory payments from agricultural producers at a level not lower than the minimum tax liability, starting from 2022, and determines the consequences of such innovation for an average Ukrainian enterprise, and also draws conclusions concerning the prospects for further taxation of agricultural producers. The practical significance of the research results lies in the possibility of their use, on the one hand, by the legislator to reform the current system of taxation of agricultural producers, and on the other hand, by specific producers, when deciding on the choice of a taxation system that would be more economically beneficial for them
农业企业的特殊税收制度:乌克兰的经验
为农业生产者建立一个考虑到其活动细节、不会过于繁重、会刺激或至少不会成为增加商业实体活动障碍的税收制度的问题,对农业乌克兰来说仍然极为重要。本研究的目的是分析农业生产者的特殊税收制度,描述其形成和发展的阶段,确定纳税人税负水平在动态中的变化,并证实某些生产者是否适合加入简化的特殊税收体系的标准。为了解决某些任务,本文采用了历史、统计和经济、抽象和逻辑以及图解的研究方法。研究表明,1999年实行特殊税制后的前5年是农民税收最优惠的时期。对商品生产商来说,最引人注目的是强制性付款。对农业企业税负进行了研究,论证了其水平变化的原因。概述了根据耕地面积对农业生产者征税的简化方法的优缺点。作者描述了从2022年起引入立法条款,以不低于最低纳税义务的水平向农业生产者征收强制性付款的原因,并确定了这种创新对普通乌克兰企业的影响,并就进一步对农业生产者征税的前景得出结论。研究结果的实际意义在于,一方面,立法者有可能利用它们来改革农业生产者的现行税收制度,另一方面,特定生产者有可能在决定选择对他们更经济有利的税收制度时利用它们
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