Taxation and State Support of Agricultural Producers: Regional Priorities and EU-intergration Processes Cover Image

Оподаткування та державна підтримка сільськогосподарських товаровиробників: регіональні пріоритети та євроінтеграційні процеси
Taxation and State Support of Agricultural Producers: Regional Priorities and EU-intergration Processes

Author(s): Hryhorii Davydov, Nataliia Shalimova, Alla Lysenko, Оlena Magopets
Subject(s): Economy, National Economy, Business Economy / Management, Micro-Economics, Agriculture, Public Finances, Accounting - Business Administration, Socio-Economic Research
Published by: Кіровоградський національний технічний університет
Keywords: agricultural producers; taxation; tax load; single tax; added value; value added tax; state support; budget subsidy; regional priorities; EU- integration processes
Summary/Abstract: The monograph reveals current trends in the regional development of agricultural producers, taxation of their activities and the mechanism of state support. The directions of improvement of the simplified system of taxation of agricultural producers on the basis of the using of rent relations and bonantical estimation are substantiated. Differentiated approach to the definition of the elements of the single tax of the fourth group and the mechanism of realization of competences of local self-government in the field of administration the single tax of the fourth group is substantiated. The methodology for assessing the tax burden of VAT on commodity producers and the methodology for carrying out an analytical assessment of the possible results of implementing various models of reforming the special regime of VAT in agriculture is proposed. The feasibility of providing budget subsidies for certain industries in the condition of abolition of special VAT regime is substantiated, as well as the establishment of the basic VAT rate and reduced rates. Proposals of improving the mechanism of distribution of budget funds for state support of agricultural producers taking into account regional priorities are presented.

  • Print-ISBN-13: 978-966-2466-51-5
  • Page Count: 208
  • Publication Year: 2017
  • Language: Ukrainian