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Information × Registration Number 0219U003140, 0116U000137 , R & D reports Title To develop models and instruments for taxation of agricultural production subjects in the conditions of termination of special tax regimes popup.stage_title Head Tulush Leonid Dmytrovych, Registration Date 23-01-2019 Organization National scentific center "Institute of Agrarian Economy" popup.description2 Object of research - tax policy of the state in the part of the formation of models and tools for taxation of agricultural producers in the conditions of termination of special tax regimes. Subject of research - a set of theoretical and methodological provisions and organizational and methodological approaches to the formation of models and tools for taxation of agricultural subjects production in the conditions of termination of special tax regimes. The purpose of the research is to substantiate theoretical and methodological principles and methodological and organizational aspects of the formation of new models and instruments of taxation of agricultural production subjects in the conditions of termination of special tax regimes. Methods of research - the theoretical and methodological basis of research were made by scientific works of the classics of financial science, publications of modern domestic and foreign scientists, the development of scientific institutions and research structures on the development of the system of taxation of agricultural commodity producers. The research was carried out by generally accepted methods of economic research: economic-statistical, abstract-logical, system and comparative analysis, monographic, graphic, normative, mathematical modeling, expert evaluations, study of the existing legislative base, analysis of professional literature sources and existing international experience. Information sources of the study were legislative and regulatory acts regulating issues of taxation of agricultural producers, available statistical materials of the State Statistics Service of Ukraine, monitoring materials of the Ministry of Finance of Ukraine and analyst of the State Treasury of Ukraine and the State Fiscal Service of Ukraine, materials of local self-government bodies and the results of their own research and polls of agricultural producers. According to the results of the research, the following results were obtained: Theoretical and methodological and methodological and organizational support of modernization of models and instruments of taxation of agricultural production subjects in the conditions of termination of special tax regimes; scientific vision of trends in the transformation of models and instruments of taxation of agricultural producers in order to equalize the competitive environment in the agrarian sector of the economy; elimination of existing tax discrimination in relation to certain subjects of agro-industrial production; ensuring the differentiation of the tax mechanism in agriculture and strengthening the social orientation of agrarian business; comprehensive scientific assessment of the existing risks of cancellation of special tax regimes for agricultural producers, budgets of different levels, economic interests of the state and rural communities; methodological principles of differentiation of the tax mechanism in agriculture; R & D proposals on reforming the taxation mechanism for agricultural products delivery in line with the EU acquis; a scientifically developed system of measures in the field of taxation and state financial support for stimulating the entrepreneurial transformation of high-value households by creating favorable tax conditions for agricultural activities for them; generalization of the EU acquis in the formation of a mechanism for taxation of small agricultural producers that can be introduced into domestic taxation practice; substantiation of expediency and elaboration of the content of legislative initiatives aimed at stimulating entrepreneurial transformation of high-value households; proposals on the formation of mechanisms for taxation of incomes of high-income households in the simplified taxation or taxation system of the results of individual labor (agricultural) activities; R & D proposals on the levying of value added tax in the course of operations on deliveries of agricultural products and products of its processing by small commodity producers. Economic effects from the practical realization of the results of the study: Improving the economic sustainability of the agrarian sector of Ukraine's economy by diversifying agricultural production; formation of a competitive economic environment for agricultural producers of various organizational and legal forms, elimination of tax discrimination in relation to subjects of small agricultural entrepreneurship; raising the financial capacity of rural communities by attracting small-scale agricultural producers to the tax field; strengthening the social orientation of the agrarian business through the streamlining of the mechanism of granting tax privileges; increase in the share of products with high added value due to implementation of tax incentives, reduction of budget losses due to improvement of tax administration mechanisms; stimulating the development of small business in rural areas Product Description popup.authors Грищенко Олена Юріївна Жидяк Олександра Романівна Савчук Тетяна Володимирівна Сахацька Оксана Михайлівна Стародуб Ольга Ільківна Тулуш Леонід Дмитрович popup.nrat_date 2020-04-02 Close