ADMINISTRATION OF THE MINIMUM TAX LIABILITY FOR AGRICULTURAL PRODUCERS: PRACTICE, RESULTS, AND DIRECTIONS FOR IMPROVEMENT

Анотація

The study systematizes and generalizes the regulatory and legal framework as well as the methodological foundations for calculating the minimum tax liability for agricultural producers, emphasizing the specific features of its application to different categories of taxpayers. The key role of administering the minimum tax liability within the structure of state tax policy and its impact on the tax burden of agricultural enterprises is identified. A detailed analysis of the practical aspects of implementing this taxation mechanism has been conducted, allowing for an assessment of its effectiveness in the context of financial decentralization and increasing transparency in the agricultural sector. The research findings indicate a positive trend in the formalization of agricultural production, contributing to the growth of tax revenues to local budgets, the creation of equal economic conditions, and enhanced competitiveness among all categories of agricultural enterprises. Strategic directions for improving the administration mechanism of the minimum tax liability have been proposed, particularly through enhancing tax control efficiency, refining the methodology for calculating the tax base, and optimizing interaction mechanisms between tax authorities and agricultural business entities. The study concludes that further development of the regulatory framework governing the minimum tax liability is necessary, taking into account global trends in fiscal policy and the specific characteristics of the national agricultural sector. It is noted that the implementation of the proposed measures will contribute to strengthening tax discipline, enhancing the economic resilience of agricultural enterprises, and fostering a fair competitive environment within the agricultural industry.

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