TAX COMPONENT OF PRODUCTION AND SALE OF SUGAR BEET FARMS
Abstract
Purpose. Goals of the article are an analysis of the existing tax system of private farms, growers of sugar beet and justify proposals for streamlining elements of pricing and taxation of individual farms and agricultural enterprises in barter operations and sales to processors. Methodology of research. The article uses the general scientific and special methods that ensure the achievement of the purpose. The study used a systematic approach, abstract-logical method; statistical method; monographic and structural-functional method. The dialectical method of knowledge made it possible to comprehensively investigate the efficiency of sugar beet sub companies in their development, interconnection and interdependence. The information base served as legislative and normative documents of Ukraine, the works of leading scientists, personal development and research sponsors, Internet-resources. Findings. The article shows the dynamics of sales of sugar beet farms, determines the reasons of their production decline, in particular, high labor costs, primitive technology of this culture and prejudice of sugar processing enterprises to owners of private farms. A generalized private farms’ sales structure of sugar beet is considered. It is determined the price difference for individual products and agricultural enterprises, which is explained the different approaches to VAT. Thus, the producers, that are legally subject to VAT, actually spending the same money on the production and sale of sugar beet, receive much more income because of the difference between "output" and "input" of VAT. We believe that the establishment of common minimum price for sugar beet will help to solve problems sugar beet households. Originality is to change the procedure for taxation of sugar at its sugar plants realization and installation of uniform for all categories of farms in the minimum price for sugar beet. We propose to reduce of VAT on sugar and increase prices of sugar beet for individual farms. Practical value. The current system of taxation of private farms in the sale of agricultural products is analyzed. Effective measures of state regulation of production and sale of sugar beet households in terms of a price risk are proposed.
References
Шпичак О.М. Реалізація продукції особистими селянськими господарствами – витрати, ціни, ефективність / Шпичак О.М., Свиноус І.В. – К. : ІАЕ, 2008. – 320 с.
“Податковий кодекс України”, станом на 2 грудня 2010 р., № 2755-VI [Електронний ресурс]. – Режим доступу : http://zakon4.rada.gov.ua/laws/show/2755-17
Кальченко С.В. Моделювання виробництва продукції рослинництва в особистих селянських господарствах / С.В.Кальченко // Економічний аналіз. – 2014. – Том 17. – № 2. – С. 55-60.
Закон України “Про особисте селянське господарство”, станом на 15 травня 2003 р., №742-ІV [Електронний ресурс]. – Режим доступу : http://search.ligazakon.ua/l_doc2.nsf/link1/T030742.html
Збарський В.К. Особисті селянські господарства в становленні малих форм господарювання / В.К. Збарський // Економіка АПК. – 2004. – № 1. – С. 48–53.
Коваль Н.В. Перспективи розвитку особистих селянських господарств / Н.В. Коваль // Економіка АПК. – 2007. – № 9. – С. 21–24.
Кропивко М.М. Мотивація як основний чинник розвитку господарств населення / М.М. Кропивко // Економіка АПК. – 2014. – № 11. – С. 29–35.
Валявський С.М. Тенденції світового ринку цукру та перспективи розширення експортних можливостей України [Електронний ресурс] / С.М. Валявський, Є.А. Прудка // Ефективна економіка. – 2014. – № 11. – Режим доступу : http://www.economy.nayka.com.ua/?op=1&z=3578
Shpychak, O.M. and Svynous, I.V. (2008), Realizatsiia produktsii osobystymy selianskymy hospodarstvamy – vytraty, tsiny, efektyvnist [Realization of production of personal peasant farms - costs, prices, efficiency], IAE, Kyiv, Ukraine, 320 p.
The Verkhovna Rada of Ukraine (2010), The Law of Ukraine “Tax Code of Ukraine” dated December 2, 2010 N 2755-VI, available at: http://zakon4.rada.gov.ua/laws/show/2755-17 (access date November 16, 2016).
Kalchenko, S. (2014), “Simulation of crop production in personal peasant farms”, Ekonomichnyi analiz, vol. 17, no. 2, pp. 55-60.
The Verkhovna Rada of Ukraine (2003), The Law of Ukraine "On personal peasant farms” dated May 15, 2003 N 742-IV, available at: http://search.ligazakon.ua/l_doc2.nsf/link1/T030742.html (access date November 16, 2016)
Zbarskyi, V. (2004), “Personal peasant farms in the establishment of small forms of managing”, Ekonomika APK, no. 1. pp. 48–53.
Koval, N. (2007), “Prospects for the development of personal peasant farms”, Ekonomika APK, no. 9, pp. 21–24.
Kropyvko, M. (2014), “Motivation as a key factor of the development of population’s households”, Ekonomika APK, no. 11, pp. 29–35.
Valiavskyi, S. and Prudka, Yе. (2014), “World market of sugar and prospects of expansion of export capacities of Ukraine tendencies”, Efektyvna ekonomika, no. 11, available at: http://www.economy.nayka.com.ua/?op=1&z=3578 (access date November 16, 2016).
