Abstract
The article is devoted to the study of the peculiarities of the formation of agri-food chains in foreign markets and the calculation of value added losses in export-import operations of agri-food. It is established that the share of the agricultural sector in the GDP of Ukraine is 10.2% at the lowest value added per employee 4801.4 dollars. USA. It is estimated that in 2010–2019, in the structure of Ukraine's exports, agricultural products provided 19% of foreign exchange earnings in 2011 and 40% in 2019, which is evidence of the strengthening of export positions of the studied sector of the economy in foreign markets. It was revealed that in 2019 the share of agri-food products was 44.3%, or 22.2 billion dollars. US, or increased by 19% compared to 2018, while total exports from the country during this period increased by only 6%. It is determined that in the structure of exports of agri-food products the share of plant products is 58%, and in the commodity structure of exports the largest share falls on cereals - 74%, as well as oilseeds - 20%. It is concluded that the export of agricultural food in 2010–2019 is formed by raw materials, while the value added of processed products - sunflower oil, poultry meat - is higher than that of grain. Threats to the functioning of agri-food supply chains to foreign markets caused by the COVID-19 pandemic and government actions of the world and Ukraine to ensure food security are systematized. It is substantiated that the structure of Ukraine's foreign trade is rational, as raw materials predominate in supplies to foreign markets, and technically complex products dominate in the structure of imports. It is estimated that the foreign trade balance of goods and services in 2019 is negative in the amount of 3.7 billion dollars, but improved by 2.5 billion dollars. relative to the 2018 figure. It is substantiated that in order to achieve a positive value of the foreign trade balance of Ukraine it is necessary to stimulate the development of food industries, ie products with high added value. It is analyzed that the increase in exports of agricultural raw materials leads to a shortfall in value added, and, consequently, the state budget loses significant revenues in the form of value added tax (processed agricultural products are subject to VAT on its exports), tax on profit, export duty (rate 18%, for the export of live farm animals). It was found that the value structure of agricultural imports is dominated by the group of "finished food products" (45%); the second position of agri-food imports is occupied by products of plant origin, the share of which is 31%; third - products of animal origin, whose share in the structure of imports is about 18%. It is suggested that state support instruments, such as VAT refunds, should only be used to stimulate high value-added industries. Key words: agri-food supply chains, export, import, foreign markets, value added.
Highlights
Стаття присвячена вивченню особливостей формування агропродовольчих ланцюгів на зовнішніх ринках та розрахунку втрат доданої вартості за експортно-імпортних операцій агропродовольством.
Частка агропродовольчої продукції становила 44,3 %, або 22,2 млрд дол.
Проаналізовано, що збільшення обсягів експорту сировинних сільськогосподарських товарів призводить до недоотримання значної суми доданої вартості, а, отже, бюджет країни втрачає значні надходження у вигляді податку на додану вартість (продукти переробки сільськогосподарської продукції є об’єктом оподаткування ПДВ за її експорту), податку на прибуток, експортного мита (ставка 18 %, за експорту живих сільськогосподарських тварин).
Summary
Стаття присвячена вивченню особливостей формування агропродовольчих ланцюгів на зовнішніх ринках та розрахунку втрат доданої вартості за експортно-імпортних операцій агропродовольством. Частка агропродовольчої продукції становила 44,3 %, або 22,2 млрд дол. Проаналізовано, що збільшення обсягів експорту сировинних сільськогосподарських товарів призводить до недоотримання значної суми доданої вартості, а, отже, бюджет країни втрачає значні надходження у вигляді податку на додану вартість (продукти переробки сільськогосподарської продукції є об’єктом оподаткування ПДВ за її експорту), податку на прибуток, експортного мита (ставка 18 %, за експорту живих сільськогосподарських тварин).
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