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Financing And Taxation Of Agriculture In Ukraine During The War Period

Author

Listed:
  • Ruslan KIRTOKA

    (YUGMETALSERVIS Limited Liability Company, Odesa, Ukraine)

  • Tetiana MARKOVA

    (Odesa National University of Technology, Odesa, Ukraine)

Abstract

The article examines the tax burden system on agricultural enterprises of Ukraine, particularly their changes during the war period. It was determined that the share of agriculture in the GDP of Ukraine was the highest among all sectors of the economy and amounted to more than 10% in 2021 (pre-war period). Agricultural products account for the largest share of Ukraine’s total exports (about 41% per year). In general, the agricultural sector plays a key role in ensuring the well- being of 12 million rural residents (30% of the population of Ukraine). The article deals with the issue of finding relevant sources of financial support for agricultural enterprises in Ukraine. The state financial support of agricultural producers is considered one of the tools for the development of rural areas, especially during the war.

Suggested Citation

  • Ruslan KIRTOKA & Tetiana MARKOVA, 2023. "Financing And Taxation Of Agriculture In Ukraine During The War Period," Agricultural Economics and Rural Development, Institute of Agricultural Economics, vol. 20(1), pages 29-40.
    • Handle: RePEc:iag:reviea:v:20:y:2023:i:1:p:29-40
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    More about this item

    Keywords

    agriculture; taxation; financial support; war period.;
    All these keywords.

    JEL classification:

    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • Q10 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - General

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