FARM TAXATION POLICY IN UKRAINE AND POLAND
AbstractThe article discusses the shortcomings of tax policy in the agrarian sector of the economy of Ukraine, which has created non-competitive conditions for small farms. Large agricultural enterprises in Ukraine use the existing special tax regime as an optimization of tax liabilities. This has led to such negative economic, social and environmental consequences as the development of landlands, the deterioration of agricultural landscapes, the increase in export-oriented production, the growth of unemployment in the village and the migration of the rural population. While small farms, without state support, provide the population with basic foodstuffs. The purpose of the article is evidence of the use of a special tax regime only for small farms, based on an analysis of the special tax treatment regime in Polish agriculture and an analysis of the differential rent methodology laid down in the basis of a special tax regime, as well as the development of practical recommendations for Ukraine.
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How to Cite
Dannikov, O., & Ivasko, I. (2020). FARM TAXATION POLICY IN UKRAINE AND POLAND. Proceedings of the International Scientific Conference "Economic Sciences for Agribusiness and Rural Economy", (3). https://doi.org/10.22630/ESARE.2019.3.7