Foreign Experience of Taxation of Agricultural Goods Producers – A Challenge for Ukraine in the Context of Food Supply of the Population

Abstract

Introduction. Prior to Ukraine's accession to the World Trade Organization (WTO), the scope and directions of financial support for agricultural producers were determined by the priorities of the state agrarian policy and the financial capabilities of the state budget. The terms of membership in the WTO make it urgent to consider the issue of reducing the level of taxation for agriculture in the aspect of basic agreements, principles, and rules of the international organization. Methods. The following methods of understanding economic phenomena and processes were used to solve the problems: epistemological analysis (convention analysis), theoretical generalization, synthesis, induction and deduction, structural and logical analysis, comparison. The results. On the basis of the generalization of the world experience regarding the taxation of the activities of agricultural producers, measures are proposed for the fiscal stimulation of subjects of entrepreneurial activity in the field of agrarian business, that as one of the tools for reproducing the potential fertility of agricultural land, we are considering the use of adjustment coefficients when calculating the land tax and the tax of the 4th group of payers. For this purpose, it is expedient to develop a system of correction coefficients when calculating the value of agricultural land, for which it is necessary to carry out (every 5 years) agrochemical certification of land as a component of the agricultural census. As a basis for the calculation of the correction coefficient, it is advisable to take the value of agricultural land at the beginning and end of the reporting period and multiply it by the value of the normative monetary assessment in the region, on the basis of which the value of the land will be determined, which will serve as the basis for calculating land tax and rent. It is advisable to predict the effect of this indicator for a five-year period. Discussion. Financing of the country's post-war reconstruction will be carried out at the expense of agribusiness entities operating without state support. In this regard, it is necessary to use the foreign experience of stimulating tax influence on their activities, especially small agricultural enterprises, in particular, the extension of the simplified taxation system. Keywords: taxes, ecology, agricultural producers, food security, food quality.