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Problems of Excise Taxation of the Agrarian Business in Ukraine

Author

Listed:
  • Petro Borovyk

    (Uman National University of Horticulture, Uman, Ukraine)

  • Volodymyr Slipchenko

    (Uman United State Tax Inspection, Uman, Ukraine)

  • Dina Kishchuk

    (Uman National University of Horticulture, Uman, Ukraine)

Abstract

The purpose of the article is to highlight problems of excise taxation of agricultural producers in Ukraine and to prove potential solutions of the problem. It clears up the framework for collection of excise from agricultural producers. Using the entity being researched as an example, the author assesses the dynamics of tax burden and profitability of sale of agricultural products due to inclusion of agricultural producers that sale fuel into the category of excise tax payers. It analyses the extent, to which agricultural entities satisfy the requirements imposed in relation to excise taxation, substantiates consequences of such tax innovation and proves the necessity to cancel requirements to agrarian sector participants to be registered as excise tax payers and to issue excise consignment note. It was found that changes in excise taxation shall induce agrarians either to reduce production volumes or not to account for transactions related to purchase of fuel for replenishing leased machines. It is, in its turn, shall result in reduction of tax proceeds to the budget.

Suggested Citation

  • Petro Borovyk & Volodymyr Slipchenko & Dina Kishchuk, 2016. "Problems of Excise Taxation of the Agrarian Business in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 87-91, December.
  • Handle: RePEc:iaf:journl:y:2016:i:4:p:87-91
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    References listed on IDEAS

    as
    1. Hennadiy Mazur, 2013. "Tax Leverage of Financial-and-Economic Mechanism for Stimulating Development of Agricultural Industry in Ukraine," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 76-80, September.
    2. Guntram Wolff, 2007. "Foreign Direct Investment in the Enlarged EU: Do Taxes Matter and to What Extent?," Open Economies Review, Springer, vol. 18(3), pages 327-346, July.
    3. Tetyana Kaminska & Olha Ilchak & Nina Dvornik, 2016. "Tax Optimization Model for Agricultural Cooperatives," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 84-88, September.
    4. Viktor Synchak, 2012. "Development of Simplified Tax System in the Context of Small Business State Support and Stimulation of Employment," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 50-58, December.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    taxation of agricultural enterprises; excise tax; excise bill; Unified Register of excise bills; tax regulation;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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