ЗЕМЕЛЬНІ РЕСУРСИ В СИСТЕМІ ОПОДАТКУВАННЯ СУБ’ЄКТІВ АГРОБІЗНЕСУ

Abstract

Land resources in the agribusiness sector are the main element of production and resource potential, the use of which ensures obtaining economic benefits from agricultural production. The article examines the specifics of taxation of land resources in the field of agribusiness. The paper establishes that taxation of land resources in the agribusiness sector has its own peculiarities depending on the type of land plot and legal relations of land use, the organisational and legal status of agricultural producers and the system of their taxation. It identifies the main tax payments levied for land use by agribusinesses. The publication establishes that tax revenues to local budgets are represented by land tax, rent for communal land, single tax on agricultural producers applying the simplified taxation system, personal income tax (PIT) received from lease or sale of land plots, and a positive difference between the minimum tax liability and the amount of taxes paid by agribusiness entities that own agricultural land. The study shows the dynamics of tax revenues from the use of land resources and establishes that the largest source of tax revenues from land use is the rent for communal land paid by agricultural companies – legal entities. It systemises the main categories of agribusiness entities that have to calculate the minimum tax liability for the use of agricultural land. It is proved that the current mechanism for calculating the minimum tax liability will increase the tax burden on small agribusinesses. Basic proposals for improvement of taxation in the field of land use by agricultural producers are presented, which should be implemented with due regard for the organisational and legal status of agribusiness entities, the size of their land use and specialisation of agricultural production. Reforms in the field of agribusiness taxation should be aimed at stimulating the development of farms and medium-sized agricultural enterprises.