Current state and prospects of taxation and accounting of agribusiness in Ukraine

Abstract

In the conditions of crisis phenomena in the domestic economy and the decline of incomes of the state, issues of the prospects of taxation of agribusiness are becoming acute. The peculiarities of taxation and accounting of domestic agro enterprises in modern conditions are investigated. The existing criteria, objects and the tax base for the payers of the 4 groups of the single tax have been critically examined in terms of compliance with the idea of creating a simplified taxation system. The list of documents that need to be submitted for the acquisition and confirmation of the status of the payer of the single tax to the agricultural commodity producer has been analyzed. The analysis of the level and dynamics of one of the main indicators of the study of taxation processes - the rates of the single tax. The main problems are highlighted and ways of improving the mechanism of tax collection from agricultural enterprises are proposed to create a favorable tax environment. The introduction of new tax rules is a sufficient basis for recognizing the importance of revision of regulatory acts related to measures to change the criteria for subjects of the simplified system and future tax rates.