Scientific and practical journal
УКР   ENG
Regional Economy
   



Kurylo Oksana Bohdanivna



Kurylo Oksana Bohdanivna

Ph.D. of Economics, Associate Professor

Associate Professor of the Department of finance of the Lviv Polytechnic National University

Contacts: oksana.b.kurylo@lpnu.ua

Webpages:



Coauthors



Alyeksyeyev Ihor Valentynovych

Synyutka Nataliya Hennadiyivna



Publications



Repository of Dolishniy Institute of Regional Research UDC 338.432:336.221(477); JEL E62, H22, H25, Q14, Q18
Alieksieiev, I. V., Synyutka, N. H., & Kurylo, O. B. (2022). Opodatkuvannya ahrarnoho sektoru v Ukrayini [Taxation of agricultural sector in Ukraine]. Rehional'na ekonomika - Regional Economy, 105 (3), 76-83. DOI: https://doi.org/10.36818/1562-0905-2022-3-8 [in Ukrainian].

Sources: 11


Effective development of the agricultural sector of the Ukrainian economy is possible only under the condition of stability and optimal tax legislation. Transparent and equal conditions for all entities in the industry will allow the agro-industrial complex to become a highly efficient and competitive sector. The article addresses the research and analysis of transformational changes in the taxation of agricultural producers in Ukraine during 2015-2017 and their fiscal manifestations. Special tax regimes for agricultural producers until 2015 are analyzed. The positive and negative consequences of the implementation of tax reforms are studied, in particular, the results of the introduction of a separate group of individual taxpayers for the taxation of agricultural enterprises are considered, and the dynamics of the volume of its receipts to local budgets are analyzed. The main problems that arose in the agrarian sector as a result of the reform carried out by the state regarding the value-added tax (VAT) levying on agricultural enterprises are highlighted, and the impact of this reform on the profitability of these enterprises is revealed. The volumes of VAT revenues and amounts of budget compensation for agricultural enterprises are analyzed. Since the support of the agrarian sector belongs to the strategic priorities of the development of the national economy, the main aspects of further reforms in the system of taxation of agricultural enterprises are outlined. It will contribute to their activities’ efficiency growth, improvement of the financial condition, and development of agricultural production in Ukraine. The authors highlight the advantages and disadvantages of implemented tax reforms, including in the context of increasing/decreasing the tax burden on the sector during 2011-2021. Conclusions are made regarding the validity of the 2015 tax reform in the conditions of fiscal transformation. 
agricultural producers, tax burden, tax reform, single tax group 4, value added tax, budgetary refund 


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