Concerted and comprehensive strategy for agriculture and rural territories development for 2015-2020: tax reform pointers' evaluation

The authors of the article have carried out a critical review of the tax system's reforming conceptual directions for agricultural producers proposed by the subgroup 6.1 "Taxation" of group number 6 "State support and taxation of agriculture". The group is working on the draft of the concerted and comprehensive strategy for agriculture and rural development for 2015–2020, initiated by the Ministry of Agrarian Policy as part of the high level strategic documents, in particular in terms of the reform of agriculture and fisheries declared by the President of Ukraine in the Strategy for sustainable development "Ukraine – 2020". The authors' analysis is contained in the subgroup's 6.1 "Taxation" strategic goal achieving: to develop a simple, rational and fair system of taxation which ensures a low level of administrative burden and enables local producers to compete effectively in the domestic and foreign markets, and is in line with the WTO agreement. The article performs the author's assessment of the conformity of the proposed reforming pointers to the commitments adopted by Ukraine in the Memorandum, signed with IMF about the special regime of agricultural producers' VAT taxation abolition in 2016.