FARM TAXATION POLICY IN UKRAINE AND POLAND

Słowa kluczowe

tax regulation special tax regimes land rent agrarian sector agriculture foreign experience

JEL Classification

H3 Q01

Streszczenie

The article discusses the shortcomings of tax policy in the agrarian sector of the economy of Ukraine, whichhas created non-competitive conditions for small farms. Large agricultural enterprises in Ukraine use theexisting 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 agriculturallandscapes, the increase in export-oriented production, the growth of unemployment in the village and themigration of the rural population. While small farms, without state support, provide the population with basicfoodstuffs. The purpose of the article is evidence of the use of a special tax regime only for small farms, basedon an analysis of the special tax treatment regime in Polish agriculture and an analysis of the differential rentmethodology laid down in the basis of a special tax regime, as well as the development of practical recommendationsfor Ukraine.

Cytowania

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