TAX POLICY AS THE MAIN COMPONENT OF THE STATE SUPPORT SYSTEM FOR AGRICULTURAL PRODUCERS

Abstract

The article is devoted to research of problems of functioning of tax policy as the main component of state support of agricultural producers and development of directions of its optimization. The research methodology is based on both general scientific and special methods of research, namely: Logical generalization, system, indoumentation, dedukation, analysis, synthesis, etc. The research has shown that the activities of agricultural producers are connected with high risks, and therefore require state support, in which the structure of tax policy is of primary importance. It is noted that it is expedient to adapt the world experience, namely: Simplify the tax system; introduce a mechanism of tax assistance to the taxpayer in the process of submitting tax declarations and payments; promote the development of factors that allow transforming the tax process into a public service. It is well-grounded that the State Tax Service of Ukraine introduced a number of innovations based on the use of digital technologies, should optimize the cooperation of taxpayers and the fiscal service. In practice, however, tax payers and fiscal authorities need time and resources to adapt to the requirements of the digital society.