Репозиторий УО "ГГАУ"

1. Репозиторий УО "ГГАУ"
2. Сборники научных трудов, материалы конференций / Collections of scientific papers, conference materials
3. 2021 год
4. Сельское хозяйство - проблемы и перспективы. Т. 54. Экономика (Вопросы аграрной экономики)

Название:	Features taxation and social insurance of farms
Авторы:	Mironchuk, Z. P Tsicka, N. E. Andrushko, R. P.
Ключевые слова:	farms general taxation system simplified taxation system single tax Ukraine
Дата публикации:	2021
Издательство:	Гродно : ГГАУ
Библиографическое описание:	Mironchuk, Z. P. Features taxation and social insurance of farms / Z. P. Mironchuk, N. E. Tsicka, R. P. Andrushko // Сельское хозяйство - проблемы и перспективы : сборник научных трудов / Министерство сельского хозяйства и продовольствия Республики Беларусь, Учреждение образования "Гродненский государственный аграрный университет" (Гродно). - Гродно : ГГАУ, 2021. - Т. 54 : Экономика (Вопросы аграрной экономики). - С. 315-328
Описание:	Peculiarities taxation of farms in modern conditions are considered. It is emphasized that the taxation small businesses in the agricultural sector needs legislative improvement and integration into EU law, taking into account the current economic realities of Ukraine. It is necessary to transform essence of the simplified taxation system to reduce tax burden to simplify the accounting and reporting taxpayers. The simplified system should be a transitional link to the introduction of a common taxation system, even for small businesses, using effective methods of state sup- port. The analysis legislative acts showed that the Law of Ukraine "On Amendments to the Tax Code of Ukraine and some laws of Ukraine stimulate the formation and operation family farms" № 2497-VIII of 10.07.2018 allows to streamline the activities of individuals entrepreneurs who are producers agricultural products, as well as to provide local governments with additional income through the use of land located in their territories. Taxation systems for individual entrepreneurs and for farms – legal entities have their pros, cons and limitations are considered. It is emphasized each case it is necessary to make approximate calculations and compare results with each other. First of all, choose the system will lead to the lowest tax payments. Appropriate measures are proposed to create a favorable economic climate for the development farms. According to the current tax legislation, farms can work on the general system taxation, as well be a single tax payer group 4. Paying a single tax is beneficial for farms because it replaces multiple taxes, reduces the tax burden and saves time on compiling and filing tax returns.
URI (Унифицированный идентификатор ресурса):	https://elib.ggau.by//handle/123456789/2277
ISBN:	978-985-537-177-0
Располагается в коллекциях:	Сельское хозяйство - проблемы и перспективы. Т. 54. Экономика (Вопросы аграрной экономики)

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