Taxation Systems in the Agricultural Production Sphere in the Context of Resistance to Shadow Economy
DOI:
https://doi.org/10.5281/zenodo.12743151Keywords:
agricultural land plots, minimum tax liability, single tax, accounting, taxation, agro-industrial production, level of shadow economy, consequences of shadow economy, economic security of the state, de-shadowing of the economy.Abstract
The article examines the essence, components and features of the shadow economy in the agro-industrial
sector of Ukraine. The main reasons for the emergence of the shadow economy and its manifestation are substantiated,
the consequences of the shadow economy for the economic security of the state are determined. This article is devoted
to the analysis of modern issues of taxation, which plays a decisive role in the formation of filling the budget sources. The
theoretical essence, the role of taxation is highlighted. The maximum tax rates in Ukraine and other countries are analysed.
The essence of the taxpayer’s minimum tax liability and the procedure for its calculation are disclosed. The mechanism
for calculating the difference, which will be determined by business entities in terms of single tax payment by taxpayers
of group 4 and entrepreneurs, is presented. It was determined that increasing the role of local taxes and increasing
their share in revenues is the main direction of strengthening local budgets and expanding the financial autonomy of the
relevant territories of the country.
