АНАЛІЗ ВПЛИВУ ПОДАТКОВИХ ПЛАТЕЖІВ НА ФІНАНСОВИЙ СТАН АГРОБІЗНЕСУ

Abstract

Existing problems in the Ukrainian economy are often related to the tax system, namely the existing tools for tax regulation of agribusiness activities. Taxation is an important component of the system of financial regulation of the development of agro-industrial production, one of the levers of influence on solving problems related to the social importance of agriculture. Gradually, the country is trying to change, in particular by revising the norms of the Tax Law. The article examines the financial condition and structure of agribusiness under the influence of tax payments. Tax aspects of state regulation of agribusiness are analyzed. The composition and nature of the influence of tax payments on the state of agribusiness is substantiated. It has been proven that the current tax mechanism is too loyal to some taxpayers, as a result of which the budget of Ukraine does not receive a large share of income in the form of tax revenues, and small agricultural producers are forced to "survive" every time in such a competitive environment. Also, the study showed that tax payments have a negative impact on the financial condition of the agricultural sector of Ukraine. High tax rates lead to: a decrease in the profit and profitability of agricultural enterprises; decrease in investments in the agricultural sector; increase in the debt burden of agricultural enterprises; decrease in the competitiveness of Ukrainian farmers on the world market. Attention is focused on the urgency of implementing European experience and stabilizing the general picture of the financial state of agribusiness. Experts in this area claim that high tax rates and complex tax rules create a significant burden for agricultural enterprises, which can negatively affect their profitability, investment activity and competitiveness. We come to the conclusion that reforms of the tax system of Ukraine are necessary to stimulate the development of the agricultural sector and improve its competitiveness. Reforms should include, first of all, lowering tax rates on agricultural products and services, then simplifying tax rules and procedures, introducing tax incentives for investments in the agricultural sector, ensuring access to preferential loans for agricultural enterprises.