TAXATION OF AGRICULTURAL PRODUCERS IN UKRAINE: PROBLEMS, PROSPECTS, DIRECTIONS OF OPTIMIZATION
Abstract
The article is devoted to research and development of directions of optimization of taxation of agricultural producers in Ukraine. The research methodology is based on both general scientific and special methods of research, namely: Logical generalization, system, indoution, dedukation, analysis, synthesis, classification, grouping, etc. The existence of any business entity during its entire life cycle is connected with the payment of taxes. At the same time, economic entities strive to optimize the size of these payments. The modern stage of human development is characterized by the rapid development of digital technologies, which causes changes in tax processes. The global shift toward digital transformation and cloud-based applications provides unprecedented opportunities for tax optimization. However, implementation of these opportunities requires the involvement of professionals who have experience in both tax and digital technologies. Small agricultural enterprises are largely unable to have such specialists in their staff. In such a situation, it is expedient to cooperate with agricultural advisory services, whose staff consists of highly skilled workers in different spheres. The staff of advisory services provide advice on analysis and resolution of issues by presenting the necessary information, carry out actions on stimulation of introduction of innovations, etc. A significant difference between advisory services and other consulting services is that they provide advice on a wide range of issues and are mostly free for the client. Delegating complex and variate tasks to the advisor allows to consider tax transformation as a whole, closely interwoven system of evolution of business operations and strategies based on the use of digital technologies. The presence of highly qualified employees in the staff of advisory services ensures the possibility to develop and implement an individual tax strategy taking into account the peculiarities of the taxpayer's activity, to improve the work with fiscal authorities, to make fuller use of the possibilities of digital technologies.
References
Bentley D. (2019). Timeless principles of taxpayer protection: How they adapt to digital disruption. eJournal of Tax Research, 16(3), 679–713.
Deloitte (n.d.). Tax governance in the world of Industry 4.0. URL: https://www2.deloitte.com/content/dam/Deloitte/in/Documents/tax/in-tax-tax-policynoexp.pdf
Eichfelder S., Hechtner F. (2016). Tax compliance costs: Cost burden and cost reliability. Arqus Discussion Paper, 212 p.
Ernst & Young (n.d.). Tax technology and transformation. URL: https://www.ey.com/Publication/vwLUAssets/EY-tax-technology-and-transformation/$File/EY-tax-technology-and-transformation.pdf
Hansford A., Hasseldine J. (2012). Tax compliance costs for small and medium size enterprices (SMEs): The case of the UK. eJournal of Tax Research, vol. 10(2), pp. 288–303.
Homovij S. M., Tomilova N. O., Lytvynenko V. S. (2018). Institutional and management arrangements of tax burden optimization on the agricultural enterprises. Financial and Credit Activity: Problems of Theory and Practice, vol. 1(24), pp. 213–220. DOI: https://doi.org/10.18371/fcaptp.v1i24.128050
Karantounias A. G. (2018). Optimal fiscal policy with recursive preferences. The Review of Economic Studies, vol. 85(4), pp. 2283–2317. DOI: https://doi.org/10.1093/restud/rdy005
Kononenko L., Atamas O., Nazarova H., Selishcheva E., Kononenko S. (2022). Optimization of small agricultural producer’s taxation by creating innovative-integrated structures. Scientific Horizons, vol. 25(6), pp. 100–110. URL: https://sciencehorizon.com.ua/uk/journals/tom-25-6-2022/optimizatsiya-opodatkuvannya-dribnotovarnogo-silskogospodarskogo-virobnika-shlyakhom-stvorennya-innovatsiyno-integrovanikh-struktur (дата звернення: 21.04.2022).
KPMG (2018). Transforming the tax function through technology guide. A practicalguide to 2020. URL: https://assets.kpmg/content/dam/kpmg/xx/pdf/2018/04/transforming-the-tax-function-final.pdf.
Nesterenko O. P., Demydenko L. M., Reinska V. B., Volkova M. V. Податкова система України: від квазі-ліберальної ретроспективи до неоліберальної перспективи? Financial and Credit Activity: Problems of Theory and Practice. 2021. № 1(32). С. 360–370. DOI: https://doi.org/10.18371/fcaptp.v1i32.200579
Безкровний М. Ф. Формування і розвиток регіональних інформаційно-консультаційних (дорадчих) служб : дис. … докт. економ. наук: 08.00.04. Київ, 2017. 351 с.
Максименко А., Козак В. Асиметрії оподаткування діяльності ТНК в умовах нерівномірності економічного розвитку. Financial and Credit Activity Problems of Theory and Practice. 2021. № 2(37). С. 105–115. DOI: https://doi.org/10.18371/fcaptp.v2i37.229939
Оліховський В. Я. Методи та інструменти податкового планування в системі управління підприємства : дис. … докт. економ. наук: 08.00.04. Львів, 2018. 236 с.
Савченко В. М., Кононенко Л. В., Пальчук О. В. Сучасний стан, проблеми та перспективи обліку розрахунків за податками та платежами некомерційних комунальних підприємств – закладів охорони здоров’я. Економічний простір. 2021. No 171. C. 99–105. URL: http://www.prostir.pdaba.dp.ua/index.php/journal/article/view/928 (дата звернення: 21.04.2022).
Савченко В. М., Пальчук О. В., Кононенко Л. В. Інформаційне забезпечення податкового менеджменту. Центральноукраїнський науковий вісник. Економічні науки. 2018. Вип. 1. С. 214–220. URL: http://nbuv.gov.ua/UJRN/Npkntu_e_2018_1_25 (дата звернення: 22.04.2022).
Сайт Державної служби статистики України. URL: http://www.ukrstat.gov.ua (дата звернення: 15.04.2022).
Сарапіна О., Єремян О. Оподаткування вітчизняних сільськогосподарських товаровиробників: особливості, проблеми i перспективи. Financial and Credit Activity: Problems of Theory and Practice. 2021. № 2(37). С. 116–122. DOI: https://doi.org/10.18371/fcaptp.v2i37.229941
Танклевська Н. С. Оподаткування діяльності аграрних підприємств : монографія. Херсон : Олді-плюс, 2006. 160 с.
Bentley D. (2019). Timeless principles of taxpayer protection: How they adapt to digital disruption. eJournal of Tax Research, vol. 16(3), pp. 679–713.
Deloitte (n.d.). Tax governance in the world of Industry 4.0. Available at: https://www2.deloitte.com/content/dam/Deloitte/in/Documents/tax/in-tax-tax-policynoexp.pdf
Eichfelder S., Hechtner F. (2016). Tax compliance costs: Cost burden and cost reliability. Arqus Discussion Paper, 212 p.
Ernst & Young. (n.d.). Tax technology and transformation. Available at: https://www.ey.com/Publication/vwLUAssets/EY-tax-technology-and-transformation/$File/EY-tax-technology-and-transformation.pdf
Hansford A., Hasseldine J. (2012). Tax compliance costs for small and medium size enterprices (SMEs): The case of the UK. eJournal of Tax Research, vol. 10(2), pp. 288–303.
Homovij S. M., Tomilova N. O., Lytvynenko V. S. (2018). Institutional and management arrangements of tax burden optimization on the agricultural enterprises. Financial and Credit Activity: Problems of Theory and Practice, vol. 1(24), pp. 213–220. DOI: https://doi.org/10.18371/fcaptp.v1i24.128050
Karantounias, A. G. (2018). Optimal fiscal policy with recursive preferences. The Review of Economic Studies, vol. 85(4), pp. 2283–2317. DOI: https://doi.org/10.1093/restud/rdy005
Kononenko L., Atamas O., Nazarova H., Selishcheva E., Kononenko S. (2022). Optimization of small agricultural producer’s taxation by creating innovative-integrated structures. Scientific Horizons, vol. 25(6), pp. 100–110. Available at: https://sciencehorizon.com.ua/uk/journals/tom-25-6-2022/optimizatsiya-opodatkuvannya-dribnotovarnogo-silskogospodarskogo-virobnika-shlyakhom-stvorennya-innovatsiyno-integrovanikh-struktur (accessed 21 April 2022)
KPMG (2018). Transforming the tax function through technology guide. A practicalguide to 2020. Available at: https://assets.kpmg/content/dam/kpmg/xx/pdf/2018/04/transforming-the-tax-function-final.pdf
Nesterenko O. P., Demydenko L. M., Reinska V. B., Volkova M. V. (2021). The tax system of Ukraine: from a quasi-liberal retrospective to a neoliberal perspective? Financial and Credit Activity: Problems of Theory and Practice, vol. 1(32), pp. 360–370. DOI: https://doi.org/10.18371/fcaptp.v1i32.200579
Bezkrovnyi M. F. (2017) Formuvannia i rozvytok rehionalnykh informatsiino-konsultatsiinykh (doradchykh) sluzhb [Formation and development of regional information and consultation (advisory) services] (PhD Thesis), Kyiv: National Scientific Research Center Agricultural economics
Maksymenko А., Kozak В. (2021). Asymetrii opodatkuvannia diialnosti TNK v umovakh nerivnomirnosti ekonomichnoho rozvytku [Asymmetry of taxation of TNK activities in conditions of unequality of economic development]. Financial and Credit Activity Problems of Theory and Practice, vol. 2(37), pp. 105–115. DOI: https://doi.org/10.18371/fcaptp.v2i37.229939
Olikhovskyi V. Ia. (2018). Metody ta instrumenty podatkovoho planuvannia v systemi upravlinnia pidpryiemstva [Methods and tools of tax planning in management system of the enterprise]. (PhD Thesis), Lviv: Lviv Polytechnic National University
Savchenko V. M., Kononenko L. V., Palchuk O. V. (2021). Suchasnyi stan, problemy ta perspektyvy obliku rozrakhunkiv za podatkamy ta platezhamy nekomertsiinykh komunalnykh pidpryiemstv – zakladiv okhorony zdorovia [The current state, problems and prospects of accounting for taxes and payments of non-profit utilities – health care facilities]. Ekonomichnyi prostir [Economic space], no. 171, pp. 99–105. Available at: http://www.prostir.pdaba.dp.ua/index.php/journal/article/view/928 (accessed 21 April 2022)
Savchenko V. M., Palchuk O. V., Kononenko L. V. (2018). Informatsiine zabezpechennia podatkovoho menedzhmentu [Information support of tax management]. Tsentralnoukrainskyi naukovyi visnyk. Ekonomichni nauky [Central Ukrainian Scientific Bulletin. Economic sciences]. Vol. 1, pp. 214–220. Available at: http://nbuv.gov.ua/UJRN/Npkntu_e_2018_1_25 (accessed 22 April 2022).
State Statistics Service of Ukraine. (2021). Available at: www.ukrstat.gov.ua (accessed 15 April 2022).
Sarapina О., Yeremian, О. (2021). Opodatkuvannia vitchyznianykh silskohospodarskykh tovarovyrobnykiv: osoblyvosti, problemy i perspektyvy [Taxation of domestic agricultural goods manufacturers: Features, problems and prospects]. Financial and Credit Activity: Problems of Theory and Practice, vol. 2(37), pp. 116–122. DOI: https://doi.org/10.18371/fcaptp.v2i37.229941
Tanklevska N. S. (2006). Opodatkuvannia diialnosti ahrarnykh pidpryiemstv [Taxation of agricultural enterprises]. Kherson: Oldi-plius, 160p.
