Abstract
The object of research: the procedural order of fiscal and accounting regulation of revenues from export agricultural products (export receipts, the export duty).
 Investigated problem: obtaining stable and repetitive connection between the accounting part, the fiscal part of the regulation and exports of agricultural goods with possibility of improvement.
 The main scientific results: it is revealed that the first stage of fiscal-accounting regulation of exported agricultural products is transactions’ accounting on accounts. It should be noted that, after the abolition of the mandatory sale in Ukraine, there is no need to apply the distributive account in export of agricultural products. It will help to reduce the time of enrollment the currency and its using by exporters for their needs. It is determined too, that the second stage of the regulation is the export receipts and revenues from the export duty. Moreover, using economic (mathematical) modeling, based on correlation-regression analysis, it is illustrated positive effects for reducing of export duty rates on revenues from export agricultural products in Ukraine.
 The area of practical use of the research results: Government of Ukraine in formation of export strategy, and exporters – in the context of accounting.
 Innovative technological product: the regulation technology of the cyclical accounting and fiscal parts in agricultural exports with using modeling econometric analysis for determination of direction of its development.
 Scope of the innovative technological product: Ukraine’s Government practice in using mathematic modeling for determination of trends of agricultural exports.
Highlights
In the fiscal part of the regulation, it manifests in trade liberalization
In order to achieve the purpose, the following tasks are set with using: – horizontal and vertical analysis to display data changing in dynamics; – mathematic modeling, based on correlation-regression analysis, to determinate the interrelation between the change of time, shifting of agricultural export value and budget revenues from the export; – method absolute and relative values for calculating loses from non-realization of agricultural export potential for one method; – absolute increase and the value of the 1 % of increase to detect the change percentage of exported agricultural products and other revenues from the exports to another one
Let’s evaluate loss from non-realization of the maximum exports in Ukraine by using following three methods: 1. Absolute and relative values, where: ( ) – let’s calculate the cost of the agricultural products, that are subject to the export duty AEUDA1
Summary
The object of research The object of research is the procedural order of fiscal and accounting regulation of revenues from export agricultural products (export receipts, the export duty). It is aimed at the long-term period. It helps to develop the agricultural exports in the country, and allows realize its potential. Ukraine’s onward integration with the World Trade Organization (WTO) and the Europe Union (EU) has necessitated improvement accounting and fiscal procedures. Taking into account Ukraine’s commitments before the WTO and the EU it is possible to evaluate its impact on exported agricultural products and possibility of the potential’s realization
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Free) 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
