Efficiency evaluation of special regimes of direct taxation in agriculture and the ways of their optimization

Economic Annals-XXI: Volume 130, Issue 5-6(2), Pages: 41-44

Citation information:
Malinina, N. (2013). Efficiency evaluation of special regimes of direct taxation in agriculture and the ways of their optimization. Economic Annals-XXI, 5-6(2), 41-44. https://ea21journal.world/index.php/ea-v130-12/

Nataliya Malinina
Post-Graduate Student,
Institute of Agrarian Economics of National Academy of Agrarian Sciences of Ukraine, Kyiv, Ukraine
malinina@inbox.vn.ua

Efficiency evaluation of special regimes of direct taxation in agriculture and the ways of their optimization

Abstract. Modern fiscal policy in the field of agriculture isn’t noted by objectivity owing to use only stimulating instruments of the tax mechanism. Its implementation led over time to violation of structure of agricultural production and a competitive environment, differentiation of the tax load level on producers of various business forms and production specialization, lack of sources to fill the local budgets. Therefore it is relevant to evaluate special regimes enhancement in direct taxation of agricultural industry producers. This article presents a comparative analysis of the special regimes of direct taxation, peculiarities of their operation in agriculture, the estimation of the effectiveness of special tax regimes by setting their share in shaping budgets, determining the actual potential of tax bases extent, matching the level of tax load on taxpayers in terms of individual tax forms.

To determine current trends in agricultural sector development when forming the tax mechanism it is offered to expand structure and to establish the adequate extent of the criteria determining possibility of application by payers of special regimes of direct taxation.

Keywords: System of the Direct Taxation; Special Tax Regime; Agriculture; Efficiency

JEL Classification: H21; H71; Q19

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Received 04.04.2013