Abstract
The article conducts an empirical study of the processes of formation and fiscal redistribution of value added in the chain of the Ukrainian market of grain and bread products. Structural and financial imbalances in the chain, the share of each link in the formation of market value added and tax revenues are identified. On the basis of interlink balance the comparative analysis of the main indicators of efficiency of links is carried out. It is established that the highest level of tax burden falls on the link of bread production, which has the lowest level of profitability of products in the chain and the highest complexity of value added. On the basis of European practices, measures of optimization of value added taxation in the grain chain, aimed at reducing structural and price imbalances in the market chain, are substantiated.
Published Version
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