Features of agricultural enterprises taxation system in Ukraine and directions for its improvement with consideration of foreign experience

  • Natalia Novak «Kherson State Agrarian University»
  • Svetlana Koval «Kherson State Agrarian University»
  • Elena Krukovskaya «Kherson State Agrarian University»
Keywords: taxation, agricultural enterprises, development, improvement, foreign experience, accounting, incentive, insurance


The subject of the research is the processes and systems of taxation of agricultural enterprises, their components and principles; types and amounts of taxes in Ukraine and abroad; trends of development and possible directions of improvement. The aim of the work is to identify the peculiarities of taxation of agricultural enterprises, its principles, advantages and disadvantages for the purpose of further improvement, including on the bases of studying and taking into account foreign experience. The methodological basis of the article became general scientific methods of cognition, - system-structural analysis and synthesis, dialectical, historical, abstraction. Also, these methods are generalization, grouping, comparison, absolute and relative values, other methods of research. Results of work.It is determined that the systems, mechanisms and processes of taxation of agricultural enterprises in Ukraine are in development. They require significant improvement to optimize their inherent functions. In fact, the fiscal function is traditionally prevailing in terms of distribution and regulatory factors. For this purpose, the main types of taxes and their volumes were characterized, changes in the Tax Code were assessed, the main principles, tasks and necessary structural changes in the taxation system were determined. The experience of subsidizing, insurance and taxation of agribusiness in the United States and European countries has also been studied and summarized in detail. The forms and mechanisms of tax support for small and medium-sized agricultural enterprises are especially valuable for the domestic theory and practice. The field of application of results. The results of the research can be used in the theory and practice of accounting and taxation of agrarian enterprises, management of their financial results, development of development strategies for the future, justification of the state agrarian and tax, regulatory and regional policies, with the support of the development of rural areas and local communities. Conclusions. The taxation systems of agricultural enterprises in Ukraine have certain features in terms of the components, size and principles of collection. They often change in order to improve, but the main function is fiscal. Therefore, the study and, if possible, the introduction of advanced world experience in stimulating, insurance and taxation of agricultural production, with a view to optimizing it in the long term, is of great importance.


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Author Biographies

Natalia Novak, «Kherson State Agrarian University»

Novak Natalia, Doctor of Economics, Associate Professor, Associate Professor Department of Accounting and Taxation

Svetlana Koval, «Kherson State Agrarian University»

Koval Svetlana, Candidate of Economics, Associate Professor, Associate Professor Department of Accounting and Taxation

Elena Krukovskaya, «Kherson State Agrarian University»

Krukovskaya Elena, Candidate of Economics, Associate Professor, Associate Professor Department of Accounting and Taxation

How to Cite
Novak, N., Koval, S., & Krukovskaya, E. (2018). Features of agricultural enterprises taxation system in Ukraine and directions for its improvement with consideration of foreign experience. University Economic Bulletin, (39), 29-37. https://doi.org/10.31470/2306-546X-2018-39-29-37
Agrarian Еconomy