Collected Works of Uman National University of Horticulture最新文献

{"title":"Cereal properties of spelt wheat grains depending on the variety","authors":"V. Liubych","doi":"10.31395/2415-8240-2021-99-1-146-161","DOIUrl":"https://doi.org/10.31395/2415-8240-2021-99-1-146-161","url":null,"abstract":"Purpose. To investigate the formation of cereal properties of spelt wheat grain depending on variety and line. Methods. Laboratory, mathematical and statistical, physicochemical. Results. As a result of studies it is found that technological properties of grain significantly vary depending on spelt variety and weather conditions. The protein content in spelt grain ranges from 11.0 to 21.3 % depending on the variety. A very high protein content in spelt grain (over 18.0 %) is in variety Zoria of Ukraine; rather high protein content (16.0–17.9 %) is in varieties Schwabenkorn (17.6 %), NSS 6/01 (17.3 %), Avstraliiska 1 (16.7 %) and LPP 3218 (16.7 %); low protein content (12.0–13.9 %) is in varieties LPP 3435 (13.1 %)and LPP 1224 (13.0 %); very low protein content is in varieties Shvedska 1 (11.0 %) and LPP 3117 (11.5 %); the rest of varieties has this indicator at the level of average – 14.0–15.9 %. Vitreous consistency of the endosperm has corn of varieties Zoria of Ukraine and Avstraliiska 1, semi vitreous consistency has grain of varieties NSS 6/01, Schwabenkorn, Frankenkorn and lines LPP 3218, LPP 3132, LPP 1305, LPP 1197, LPP 3124, LPP 3435, semi floury consistency has Shvedska 1 and LPP 3117. Culinary assessment of rolled spelt grains varies significantly depending on the variety. Total culinary assessment of rolled grain porridge of the spelt ranges from 6,8 to 9,0 points. Origin of spelt variety does not affect this indicator. The highest culinary assessment (8.9–9.0 points) has porridge obtained from grain of the variety Zoria of Ukraine and LPP 3132 line which makes it possible to use its grain to obtain cereal products. The lowest assessment of the porridge has variety Shvedska 1 and lines LPP 1224, LPP 3117 – 6.8–7.7 points. The other varieties have a culinary assessment of the porridge at a level of 8.1–8.8 points. For spelt grain indicator of protein content and grain vitreuesness can be used to evaluate the culinary properties of cereals. Conclusions. As a result of the conducted researches, it is established that Zoria Ukrainy, Schwabenkorn, NSS 6/01, Australian 1 varieties and LPP 3218 line are characterized by high protein content. Hard consistency of endosperm has the grain of Australian 1 and Zoria Ukrainy varieties in which the grain hardness is 73 and 84%, respectively. The origin of spelt wheat variety does not affect the color of cooked porridge. The general culinary evaluation of rolled spelt wheat porridge ranges from 6.8 to 9.0 points. Zoria Ukrainy spelt grain has the highest culinary evaluation which makes it possible to use it to produce cereals. To evaluate the culinary properties of spelt cereals, grain protein content and its hardness can be used.","PeriodicalId":320089,"journal":{"name":"Collected Works of Uman National University of Horticulture","volume":"23 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114498807","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Logistic approaches to the organization of sales activities of the enterprise","authors":"T. Chernychko, V. Rybchak, S. Chernychko","doi":"10.31395/2415-8240-2021-99-2-143-150","DOIUrl":"https://doi.org/10.31395/2415-8240-2021-99-2-143-150","url":null,"abstract":"The competitive position of enterprises in today's market depends on their ability to ensure the availability of goods to consumers and the level of quality of their sales activities. The article outlines the peculiarities of logistics approaches to the sales activities of the enterprise from the standpoint of the organization of sweat processes. The purpose of the article is to develop a theory and develop principles of flow organization of sales activities of the enterprise. The methodological basis is the integrated use of ontological and epistemological approaches, general scientific and special methods of scientific knowledge, as well as the provisions of modern concepts of logistics. The use of the flow organization of sales activities of the enterprise is based on the formation of a logistics chain and a single integrated system of flows – a set of objects connected in a certain way, moving in space and time and adapted to quantitative and qualitative transformations. The principles and criteria for evaluating the innovativeness of the flow organization of sales activities of the enterprise are substantiated. It is substantiated that innovation in modeling the flow organization of sales activities of the enterprise is manifested as follows: a minimum of total logistics costs; maximum value added at existing costs; elasticity of the logistics system, ie rapid adaptation to changes in the environment; consistency of resource (input) and information flows; total quality management. It is concluded that the application of logistics approaches to the organization of sales activities of the enterprise provides a holistic model of enterprise management, creates prerequisites for its economic development, increase sales based on accelerating material, information, resource and other flows, optimizing overall costs for a given level of customer service. Activation of basic factors of product competitiveness in the market.","PeriodicalId":320089,"journal":{"name":"Collected Works of Uman National University of Horticulture","volume":"105 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124972138","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The essence of competition: microeconomic aspects","authors":"A. Burliai, O. Burliai, O. Ivanenko","doi":"10.31395/2415-8240-2021-99-2-353-360","DOIUrl":"https://doi.org/10.31395/2415-8240-2021-99-2-353-360","url":null,"abstract":"Microeconomic analysis of exports and imports of agricultural organic products in Ukraine. Organic agriculture is a way of conducting agricultural production on the conditions of sustainability, which with the help of natural, technologically unprocessed means allows to produce agricultural products - organic food. In recent years, Ukraine has seen a rapid change in the structure of the market for organic agricultural products. The progressive increase in demand for organic food is a consequence of a healthy lifestyle. Demand for organic products is the result of consumer demand for certified agricultural products using organic technology, producers' demand for organic raw materials for further processing and export volumes. The market supply for organic agricultural products is defined as the sum of the supply of organic products, which is formed by agricultural enterprises and the volume of products through imports. Demand and supply of organic consumer products in the world and in the European Union in recent decades have shown exceptional growth dynamics. In Ukraine, the market for organic products is small, but is growing systematically. In 2020, the domestic market for organic agricultural products was estimated at approximately 24.3 million euros. Domestic organic products are exported to more than 40 countries. Recently, domestic organic products are exported mainly to the Netherlands, USA, Switzerland, Germany, Great Britain, Lithuania, Austria and Poland. The main organic products exported from Ukraine over the past five years are corn, wheat, soybeans and sunflowers. The growth of the organic market for agricultural products is changing the role of exports and imports. However, in today's conditions, the volume of exports of organic agricultural products significantly exceeds the volume of imports.","PeriodicalId":320089,"journal":{"name":"Collected Works of Uman National University of Horticulture","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123767467","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Econometric approaches to forecasting financial support of socio-economic development of the region","authors":"V. Ulanchuk, E. Zharun, N. Korotieiev, A. Nepochatenko, S. Sokoliuk","doi":"10.31395/2415-8240-2021-99-2-163-171","DOIUrl":"https://doi.org/10.31395/2415-8240-2021-99-2-163-171","url":null,"abstract":"In the given article it is noted that the level of forecasting of processes of social development is determined by the efficiency of planning and management of economy and other spheres. Social and economic forecasting of basic trends of social development allows use of special calculation and logic methods, giving the opportunity to determine parameters of functioning of separate elements of productive forces in their interrelation and interdependence. At the current stage of regional development of the state, the forecasting of the management of social-economic processes in the region is urgent, and the need for their improvement in order to obtain effective tools for determining the main guidelines and directions of regional policy. Predictions that include scientific justification should be central to the planned decisions of state authorities and the implementation of social-economic policies in the region, to determine the main directions of its future development, place and role in the national economy. The process of forming a modern system of forecasting regional development in Ukraine took place under conditions of a large-scale state transformation and reorganization. The change in the political regime and reform of the Ukrainian economy, which began in the 1990s, led to the inversion of the role of the territory in the system of public administration. Regions that previously had very limited rights in the agricultural sector, received the right to make political, economic, social, cultural and other decisions on their own. Economic forecasting is necessary for determining ways of society development and economic resources which provide its achievement, for revealing most likely and economically efficient variants of long-term, medium term and current plans, grounding main directions of economic and technical politics, forecasting the consequences of the made decisions and measures taken at present. Application of econometric models in economics gives the opportunity to distinguish and formally describe the most significant, the most essential relations of economic variables and objects, as well as to get new knowledge about the object in the inductive way. In such model, in the simplified form, by many assumptions, the main dependence between economic indicators is determined.","PeriodicalId":320089,"journal":{"name":"Collected Works of Uman National University of Horticulture","volume":"97 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130769352","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Foreign experience of decentralization of power and prospects for Ukraine","authors":"K. S. Kholyavitska","doi":"10.31395/2415-8240-2021-99-2-94-103","DOIUrl":"https://doi.org/10.31395/2415-8240-2021-99-2-94-103","url":null,"abstract":"The author of the article has outlined the problem of finding the most optimal model of the state for of government, because the necessary condition for stable development of society and effective functioning of the state is to ensure the balance between national interests and the interests of the population of regions and territorial communities. The preconditions, political history and periods of the formation of decentralized power in most European medieval states, scientific positions of national and foreign legal scholars on the expediency of implementing decentralization have been analyzed. It has been found out that the vast majority of Western European countries abdicate the unitary state model by introducing decentralization. The leading idea of reforming is to move the center of solving local issues to the local and, in particular regional level that is achieved by optimizing relations between different levels of territorial organization of power. National traditions, formation and functioning of public agencie in the past, specific features of administrative and territorial structure of the state, existence of autonomous territories, multiethnic population have a significant influence on the formation of the constitutional system on the basis of decentralization in the EU countries. The positive experience Poland, France, Italy, Latvia, Germany and Denmark has been studied. The author has theoretically substantiated that the principle of decentralization has been successfully implemented in the practice of the European Union countries. It has been indicated that the prerequisite for the successful implementation of decentralization processes to create an effective model of governance within the system of decentralized government of Ukraine is: the establishment of the rule of law principle; recognition and guarantees of local self-government; equal legal protection of all forms of ownership; democratic and effective electoral legislation; independence, efficiency, accessibility and transparency of the judicial system, functioning of administrative justice institutions; perfect budget process and high financial discipline; availability of adequate social standards; developed public sector and stable tendency towards its development.","PeriodicalId":320089,"journal":{"name":"Collected Works of Uman National University of Horticulture","volume":"45 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128361823","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Physico-chemical properties of grain of different ripening soft winter wheat varieties under different fertilizer systems","authors":"T. Silifonov, H. Hospodarenko, S. Poltoretskyi, V. Liubych, R. Prytuliak, I. Polianetska","doi":"10.31395/2415-8240-2021-99-1-206-222","DOIUrl":"https://doi.org/10.31395/2415-8240-2021-99-1-206-222","url":null,"abstract":"Aims. To determine the formation of physico-chemical properties of different ripening varieties of soft winter wheat grain under different fertilizer systems in a field crop rotation. Methods. Laboratory, mathematical and statistical, physicochemical. Results. The article presents the formation of physico-chemical properties (thousand grain weight, grain unit, hardness index, protein content) of different ripening varieties of soft winter wheat grain under different fertilizer systems in the field crop rotation. On average, over two years of research, thousand grain weight of KWS Emil soft winter wheat increased from 37.2 to 38.5 g, depending on the fertilizer system. The use of all types of fertilizers increased it by 3 % compared to areas without fertilizers. There is no significant difference between fertilizer application systems in the field crop rotation. The high stability index (0.96–1.00) of thousand grain weight formation under growing both varieties indicates a slight influence of weather conditions of the growing season. Thus, in 2020 this figure increased from 37.1 to 38.3 g, and in 2021 – from 37.2 to 39.1 g. In Rino variety, thousand grain weight was significantly higher than in KWS Emil variety by 16–17 %. The application of 75 kg/ha of nitrogen fertilizers increased it from 43.2 g to 43.6–43.8 g or only by 1 %, and at a double dose – to 44.8–45.2 g, or by 4–5 %. The efficiency of phosphorus-potassium fertilizers was higher than the cultivation of KWS Emil, and lower in Rino. The grain unit of both soft winter wheat varieties increased both on average and over the years of research with a stability index of 0.98–1.00. Thus, on average over two years of research, it increased in KWS Emil variety from 771 to 779–789 g/l or 1–2 % depending on the fertilizer system. Rino grain had 6% more grain unit compared to KWS Emil. On average, it increased from 820 to 831–838 g/l per fertilizer application or only by 1–2 %. Conclusions. It is established that the physico-chemical properties of grain change depending on the fertilizer system, variety and weather conditions of the growing season. Rino grain has higher physico-chemical properties. Thus, thousand grain weight increases from 43.2 to 43.6–45.2 g, grain unit – from 820 to 831–838 g/l, protein content – from 14.4 to 15.4–16.4 %, depending on the fertilizer system, hardness type – hard-grained. In KWS Emil variety, thousand grain weight increases from 37.2 to 38.3–38.5 g, grain unit – from 771 to 779–789 g/l, protein content – from 11.7 to 12.3–13.7 % depending on the fertilizer system, hardness type – soft-grained.","PeriodicalId":320089,"journal":{"name":"Collected Works of Uman National University of Horticulture","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126581962","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Methods for diagnostics of bankruptcy of agricultural enterprises","authors":"I. Novak, K. V. Suhetska","doi":"10.31395/2415-8240-2021-99-2-240-247","DOIUrl":"https://doi.org/10.31395/2415-8240-2021-99-2-240-247","url":null,"abstract":"Modern science pays a lot of attention to solving issues of the company's functioning under the influence of crisis phenomena and processes. Nevertheless, the conditions of modern development associated with high risk, sudden transformations, crises and shocks, the main task is set by the study of the latest elements of company diagnostics. Based on this, diagnostics of the company's crisis state is a fundamental component of the successful development of agricultural companies. It is considered as one of the areas of economic diagnostics and is closely related to the diagnostics of the threat of bankruptcy. It is also important to note that the main component of diagnosing the level of effectiveness of antisipative management of enterprises with an agricultural direction is the definition of a system of criteria for identifying specific causes leading to a crisis situation and a failure in agricultural activity, which has a very important scientific, practical and methodological significance for economic science.The main purpose of the article is to study the problem of bankruptcy diagnosis at domestic enterprises, substantiation of theoretical provisions and development of practical recommendations for improving the diagnosis of antisipative management of enterprises in the system of management diagnostics. The article identifies the main tasks facing enterprises seeking to prevent and prevent the onset of crisis situations, analyzes the stages of diagnosis and considers the main models for predicting the bankruptcy of the enterprise. It was found that the models show real results only in the conditions for which they were created. That is, it is necessary to develop a model in which the assessment of the financial condition of agricultural enterprises would be based on domestic accounting and reporting standards, which would use the statistical, information base of domestic enterprises taking into account the specifics of the industry.","PeriodicalId":320089,"journal":{"name":"Collected Works of Uman National University of Horticulture","volume":"81 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125192940","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Simplified taxation as an element of tax incentives for agricultural entities","authors":"P. Bechko, N. Bondarenko, V. P. Bechko, S. Vlasiuk, O. Ponomarenko","doi":"10.31395/2415-8240-2021-99-2-247-259","DOIUrl":"https://doi.org/10.31395/2415-8240-2021-99-2-247-259","url":null,"abstract":"An author's approach to the application the simplified taxation for farmers that is legally contained in the Tax Code of Ukraine has been developed and systematized in the paper. It is determined that tax incentives for farmers are applied through the use of a simplified taxation system, which purpose is commonly agreed state interests and the economic growth of taxpayers. Priorities have been identified that determine the lasting economic expansion of agricultural production, aimed at increasing the production volume and sales. It was also pointed out that the essential to the creation tax incentives mechanism for the agricultural sector is an effective tax administration, through which the resistance and stability of the tax system is ensured. The main assignment of the current tax tools for encouraging economic sectors has been formed, which is defined as monitoring of the incentives effectiveness. The influence on the taxation of business entities in the agricultural sector, which is reflected in the administration and management of the tax system, in particular, the application of digital technologies, has been determined. It is noted that the introduction of digital technologies into the taxation provides the capacity for monitoring has increased due to the increase in technology, hardware and software for inspection, processing, transferring and analyzing information with a decrease in human participation and an increase in the objectivity of control. Moreover, the strategy of tax incentives for the growth of the agricultural sector, which should be introduced into the national tax system, is of great importance in the taxation of economic entities in the agricultural sector of the economy. A mechanism for taxation with flat tax was created, in which the entire amount of the tax liability remained at the disposal of the agricultural enterprise and was directed to expanded reproduction. It is determined that an important prerequisite for improving tax incentives for the agricultural sector is the effective land use by business of all forms of management. It was also proposed to use the increase coefficients for the land (single) fourth group of tax for the misuse of agricultural land.","PeriodicalId":320089,"journal":{"name":"Collected Works of Uman National University of Horticulture","volume":"2014 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132311547","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"State support of activities of entrepreneurial structures of the agricultural sector of Ukraine","authors":"Iu. O. Nesterchuk, N. Blenda, I. Cherneha","doi":"10.31395/2415-8240-2021-99-2-232-239","DOIUrl":"https://doi.org/10.31395/2415-8240-2021-99-2-232-239","url":null,"abstract":"In the article it is shown the results of summarizing of the features, methods, and tools of state support for business structures of the agricultural sector in Ukraine. It is established that the main form of state support is preferential tax treatment and implementation of state targeted programs, covering budget financing of programs and activities aimed at the development of certain industries, partial compensation of interest rates on commercial banks, partial compensation of purchased agricultural machinery. As a result of the analysis of public expenditures in support of the agricultural sector of Ukraine, it was found that the actual amount of funding does not meet the legal norm in the amount of 1 % of GDP. It should be noted a significant overall reduction in public spending to support the agricultural sector of Ukraine in 2020 year compared to the previous 2018–2019 years. At the same time, there is a reorientation of state support: expenditures on livestock and processing of this industry are significantly reduced, while expenditures on cheaper loans and partial compensation for the cost of purchased agricultural machinery are increasing. Given the problems of the agricultural sector, the main areas of the state support and stimulation of agricultural entrepreneurship should be: creating an effective mechanism for the financial support of agricultural enterprises in the context of budget grants and public investment; development of the programs to ensure the renewal of fixed assets and logistical re-equipment of agricultural enterprises through the introduction of innovations; protection of the domestic agricultural producers through a balanced export-import policy.","PeriodicalId":320089,"journal":{"name":"Collected Works of Uman National University of Horticulture","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132839657","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Counteraction to misfeasance in taxation as a defense mechanism in the issue of tax fairness","authors":"P. Bechko, N. V. Bondаrenko, N. Lysa, T. Shumylo","doi":"10.31395/2415-8240-2021-99-2-172-181","DOIUrl":"https://doi.org/10.31395/2415-8240-2021-99-2-172-181","url":null,"abstract":"The issue of counteraction to misfeasance in taxation as a defense mechanism of tax fairness is researched in the paper. The main objective of the state tax policy is determined that consists of the creation of a mechanism capable of counteracting misfeasance in taxation. It has been established that the state authorities should define clear, available and proper mechanisms that prevent misfeasance of taxation which violate the principles of taxation fairness. It is stated that the main security feature of fair taxation is monitoring and auditing activities, which considered as efficient measures. It was determined that completely new; previously unknown concepts and institutions related to counteracting misfeasance in taxation were introduced into the national tax legislation. The system for on-site inspections was also revised and the concept of the planned monitoring system was developed, which defines the criteria for tax risks, according to which audits are carried out and taxpayers are selected the field tax audits are planned for. These measures are aimed not only at increasing the effectiveness of monitoring work, but also at protection and promotion of conscientious taxpayers’ rights. The application of a simplified taxation system is indicated, as experience of reality shows, it allows not only to achieve a legal reduction in the tax burden, but also to use a special tax regime for illegal minimization of the tax burden on business. It is established that a key for increasing the efficiency of counteraction to misfeasance in taxation by taxpayers is the development of a tax monitoring methodology capable of identifying tax risk zones that indicate the use of taxpayers' schemes for their payment evasion. It is determined that the misfeasance by taxpayer has negative impact on national tax system. Such activity definitely violates the concept of taxation fairness as it is aimed at creating an illegal reduction in the tax burden. A number of measures have been identified in the Tax Code of Ukraine that can increase the effectiveness of counteraction to misfeasance in taxation.","PeriodicalId":320089,"journal":{"name":"Collected Works of Uman National University of Horticulture","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-12-22","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133606021","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}