ON THE ISSUE OF TAX REFORM AND ITS IMPACT ON THE PRODUCTION OF AGROCULTURAL PRODUCTS

Abstract

The impact of tax policy on agriculture activities was analyzed. The needs to preserve the preferential tax treatment for farmers were argued by the author. It has noted that the importance of preferential tax regimes farmers underscored by the fact that their presence provides approximately 50% of agricultural yield, and in some sectors of agriculture conservation positive economic results completely depends on the availability of tax incentives. Conditions the efficiency of the national tax system: equal distribution of the tax burden among taxpayers, regardless of the legal form and ownership; optimal tax burden; fair tax system; taxes should not influence the decision-making of economic enterprises and so on were selected by the author. In conclusion it was determined that Ukraine had not yet established a system of taxation that meet modern market economy, which is associated with both objective and subjective factors. Offering amendments to the legislation, the government follows the strategic priorities and policies established by the legislation of Ukraine. Achieving the goals of the current planned due to neglect long-term priorities and the principles which are contrary to the declared principles. Therefore, the most important task of the state tax policy in agriculture is the use of tax instruments that stimulate ongoing development of the industry, including the extension of the tax reliefs to exit agrarian sphere of the crisis. It is necessary to create an objective and transparent relationship between tax authorities and taxpayers, which would ensure the efficiency of the tax system, led to the reduction of the shadow economy and helped identify illegal schemes to minimize tax payments.