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Introduction. In the present-day conditions of Ukraine, the question of tax incentives for business entities in the agricultural sector requires an efficient regulatory mechanism, which would encourage sustainable development of all forms of agricultural production. Purpose. To identify the problematic tax incentive tools of the regulatory mechanism on manufacturers of agricultural goods it is necessary to employ a comparative study of the best practices existing in domestic and foreign practices designed to solve identical problems. This will make it possible to identify promising optimization, the implementation of which will encourage the establishment and development of small business entities in the agricultural sector. Results. Familiarization with the best foreign practices of the tax incentive tools used in state regulation of manufacturers of agricultural goods makes it possible to identify significant likenesses between them and the best domestic practices. However, significant differences are also present. Specifically, domestic practices abolished preferential mechanisms for charging value added tax and created strict taxation conditions under a simplified taxation scheme, which made impossible the efficient development of small-scale manufacturers. A similar situation is observed in relation to the land value tax. To calculate it, the same tax rates are applied for all taxpayers, without distinguishing the stimulating component for the small farmer and personal agricultural enterprises. Unlike in the best foreign practices, tax incentives to prolong preferential conditions for the newly created enterprises or use of reduced tax rates for them are absent. At the same time, in spite of the small number of tax payments (5), the tax burden in Ukraine is quite high (37.8%), and the indicator of tax calculation and reporting is 240 hours. Conclusion. The existing disadvantages to the tax incentive tools of the regulatory mechanism of agrarian production significantly reduce its efficiency. Therefore, it is worthwhile to reconsider the conditions for the functioning of the simplified taxation system through a prism of stimulating farmer and personal production through tax preferences, lowering tax rates, prolonging grace periods and using stimulating elements in the indirect taxation sector, in particular, the return of special VAT regimes. |
