Problems of the production costs in irrigation farming in terms of modern changes in tax legislation

The purpose of the article is to study the factors influencing formation of the costs in crop production under irrigation conditions, predict the consequences of introducing amendments to the Tax Code, in particular definition of the range of payers for the rent for special water use, propose a methodical approach and calculate the cost of watering, taking into account the indicated tax changes, which makes it possible to determine additional tax burden on agricultural producers. Research methodology. In the research process the following scientific methods have been used: abstract and logical, system analysis; rows of dynamics, structural and logical analysis for comparison of production costs for irrigation and traditional farming, calculation of the cost of irrigation for agricultural producers; expert assessment – for an empirical study of the influence of number of factors on the formation of the costs of agricultural enterprises under irrigation conditions. Research results. A critical assessment has been made and the reasons for the unreliability of official statistical reporting on yield and size of irrigated areas in Ukraine have been identified. It has been worked out methodology and calculation of the cost of irrigation of agricultural crops depending on the cost items has been made. According to the calculations the size of cost increase has been determined, taking into account the influence of additional factors in 2018, including the rent payment for the special water use. Elements of scientific novelty. On the basis of the recommended methodological approach, the cost of irrigation during the cultivation of agricultural products and its structure have been determined, which made it possible to highlight the size of the additional tax burden on agricultural enterprises as a result of legislative changes for paying renters for special water use. Practical significance. Proposed changes to the current legislation of Ukraine, which allow to reduce the tax burden on agricultural producers in terms of cancellation of rent payment for special water use, which is included in the service costs for the implementation of irrigation for agricultural producers. Tabl.: 6. Refs.: 28.