Features of taxation in the agricultural complex of Ukraine

Анотація

Introduction. The issue of taxation of the agro-industrial complex of Ukraine has always been relevant. Because the appropriate level of tax procedures ensures the proper implementation of agricultural producers of their activities. The purpose of the paper is to determine the main features of taxation of the agro-industrial complex of Ukraine and to find out what problems arise during the payment of taxes by agricultural producers. Results. The agro-industrial complex of Ukraine includes certain types of agricultural producers, the successful operation of which, first of all, depends on the appropriate level of state support, and in our case – tax support. Currently, the activities of agricultural producers are taxed in accordance with the rules of preferential or simplified taxation (payment of a single tax of the fourth group), but they are also given the right to choose the type of taxation on general terms (income tax). General taxation should be understood as payment of a number of taxes established by the TCU: income tax, value added tax, property tax (land tax), rent for special use of water. As for the simplified taxation system, it applies to taxpayers of the fourth tax groups. Conclusion. Thus, on the basis of theoretical generalization, a description of tax regulation was given as one of the main means used by the state to regulate business activities.

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