ОПОДАТКУВАННЯ СІЛЬСЬКОГОСПОДАРСЬКИХ ТОВАРОВИРОБНИКІВ В УКРАЇНІ: ПРОБЛЕМИ, ПЕРСПЕКТИВИ, НАПРЯМИ ОПТИМІЗАЦІЇ

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.