Activity Of Agricultural Producers Research Articles

Features of taxation in the agricultural complex of Ukraine

Introduction. The issue of taxation of the agro-industrial complex of Ukraine has always been relevant. Because the appropriate level of tax procedures ensures the proper implementation of agricultural producers of their activities. The purpose of the paper is to determine the main features of taxation of the agro-industrial complex of Ukraine and to find out what problems arise during the payment of taxes by agricultural producers. Results. The agro-industrial complex of Ukraine includes certain types of agricultural producers, the successful operation of which, first of all, depends on the appropriate level of state support, and in our case – tax support. Currently, the activities of agricultural producers are taxed in accordance with the rules of preferential or simplified taxation (payment of a single tax of the fourth group), but they are also given the right to choose the type of taxation on general terms (income tax). General taxation should be understood as payment of a number of taxes established by the TCU: income tax, value added tax, property tax (land tax), rent for special use of water. As for the simplified taxation system, it applies to taxpayers of the fourth tax groups. Conclusion. Thus, on the basis of theoretical generalization, a description of tax regulation was given as one of the main means used by the state to regulate business activities.

ЗМІНИ В МАТЕРІАЛЬНО-ТЕХНІЧНОМУ ОСНАЩЕННІ АГРАРНОГО СЕКТОРА ЕКОНОМІКИ БОЛГАРІЇ В УМОВАХ ПОГЛИБЛЕННЯ ЄВРОІНТЕГРАЦІЙНИХ ВІДНОСИН

The article highlights the experience of Bulgaria in the field of public administration and regulation of logistical support of the agricultural sector of the economy under European integration conditions. The legislative bases of support of the national agricultural machine-building are analyzed with the aim of determining the factors of increasing the efficiency of agrarian production, depending on its logistical support in the conditions of European integration. In the course of the study, extensive methodological tools were used, in particular, methods of analysis and synthesis, generalization, unity of logical and historical approaches, comparative law, historical law and formal law. Main results: It has been found that in order to ensure high efficiency of agricultural production, a wide range of Bulgarian production equipment should be created. State support was provided by financing targeted programs aimed at improving the logistical base of the Bulgarian village. The state policy of promoting the development of innovative activity of agricultural producers has been investigated. Practical meaning: The author’s proposals to improve the logistics and increase the efficiency of agricultural machinery use by agricultural producers can be used in the formation of national state support policy in the formation of the material base of the Ukrainian village. Originality: For the first time in the Ukrainian historiography the Bulgarian experience of logistical support of the agrarian producer in the conditions of European integration has been investigated and generalized. The scientific novelty is to substantiate the Bulgarian experience in organizing the system of state support for logistics and supply of the agricultural sector of the economy. The structure of logistical support of the Bulgarian village is revealed through the system of legislative acts and targeted programs. The regularities of state support of logistical support of agriculture have been studied. It is substantiated that the logistics of agricultural production affects its efficiency and effectiveness.

Foreign experience in economic risk management and opportunities for their use

Agriculture is one of the high-risk sectors of the agro-industrial complex, which operates under the influence of internal and external risks. The results of the activities of agricultural producers are directly related not only to the amount and quality of labor, the level of technology and technology used, but also to the objective high risk conditions for agricultural production. Risk research remains one of the most important modern areas of economic research. Risk studies play an important role in predicting economic development and making optimal decisions. Achieving sustainable agricultural production requires research in industry risks. It is necessary to establish a system of organizational and economic measures to reduce the negative impact of risk factors on the production and financial results of agricultural enterprises

Organization and effectiveness of marketing management of agricultural commodity producers under non-cooperative marketing: the experience of Ukraine

Under reducing domestic demand for food in Ukraine and increasing dependence on the world food market, a significant part of quasi-price rent from its sale is assigned by intermediary exporters, thus reducing the welfare of domestic commodity producers and consumers. To mitigate this negative effect, it is necessary to have a carefully designed marketing business strategy. The purpose of this article is to summarize the practice of using the main elements of the marketing complex, analyze the effective management of marketing activities of agricultural producers in Ukraine and determine the main directions for increasing its effectiveness by establishing marketing relations for the product supply. Given the large area of Ukraine and the complexity to obtain monographic data that are not subject to monitoring by the State Statistics Service, the study was conducted using agricultural enterprises of the typical agricultural district, namely Khrystynivka district of Cherkasy region (Ukraine) as an example. It is revealed that the use of marketing tools by agricultural enterprises is limited due to the specifics of commodity products and the managers’ focus on short-term business goals. The analysis of forming and realizing the marketing complex of the district enterprises using the monographic method has shown that enterprises systematically use only elements such as commodity policy and distribution policy, while relying exclusively on retrospective marketing data. Significant increase in the return on marketing costs in the short term can only be achieved if formal or informal associations of commodity producers are formed on a functional-territorial basis. This will create a scale effect and allow each member to reduce transaction costs and get an additional premium. It is proved that while conducting administrative-territorial reform in Ukraine, it is most appropriate to form such associations within the boundaries of the united territorial communities.

Entrepreneurial activity of agricultural producers under climate changes: necessity of agriculture insurance

Entrepreneurial activity of agricultural producers under climate changes: necessity of agriculture insurance