Have a personal or library account? Click to login
Tax Burden of Agricultural Enterprises in Ukraine Cover

References

  1. Alm, J., El-Ganainy, A. (2013). Value-added taxation and consumption. International Tax and Public Finance, 20(1), 105-128.10.1007/s10797-012-9217-0
  2. Baranova, V., Dubovik, O. (2013). The impact of the tax burden on business development. Scientific Bulletin of the National University of the State Tax Service of Ukraine (Economics, Law), 1(60), 25-30.
  3. Council Directive 2006/112 / EC of 28 November 2006 on the common system of value added tax https://eur-lex.europa.eu/eli/dir/2006/112/oj, (accessed on 2021/01/28).
  4. Demyanenko, M. (1999). Reforming tax relations in the agricultural sector of agriculture. Economics of AIC, 6, 78-80.
  5. Draft laws on the website of the Verkhovna Rada of Ukraine http://w1.c1.rada.gov.ua/pls/zweb2/webproc2 (in Ukrainian), (accessed on 2021/01/28).
  6. Halushchak, I., Kokhan, I., Dmytrovska, V. (2019). Features of Tax Policy in Ukraine in the Context of European Integration Online Journal Modelling the New Europe, 31, 90-103.10.24193/OJMNE.2019.31.05
  7. Hogan, L. (2012). Non-renewable resource taxation: policy reform in Australia. Australian Journal of Agricultural and Resource Economics, 56(2), 244-259. doi.org/10.1111/j.1467-8489.2012.00583.x10.1111/j.1467-8489.2012.00583.x
  8. Kostornoi, S. (2014). Directions of reforming the taxation of agricultural enterprises. Collection of scientific works of the Tavriya State Agrotechnological University (economic sciences), 2. 110-113.
  9. Kovalenko, N., Hutsol, T., Kovalenko, V., Glowacki, S., Kokovikhin, S., Dubik, V., Mudragel, O., Kuboń, M., Tomaszewska-Górecka, W. (2021). Hydrogen Production Analysis: Prospects for Ukraine. Agricultural Engineering,25(1), 99-114.10.2478/agriceng-2021-0008
  10. Kovalenko, N., Kovalenko, V., Hutsol, T., Ievstafiieva, Y., Polishchuk, A. (2021a). Economic Efficiency and Internal Competitive Advantages of Grain Production in The Central Region of Ukraine. Agricultural Engineering, 25(1), 51-62.10.2478/agriceng-2021-0004
  11. Krysovaty, A., Vasylevska, G. (2013). The latest paradigm of preferential taxation. Kyiv: Center for Educational Literature.
  12. Laffer, A., Seymour, J. (1979). The Economics of the Tax Revolt. New York: Harcourt Brace Jovanovich
  13. McGee, R.W. (2008) Taxation and public finance in transition and developing economies. New York: Springer Science & Business Media.10.1007/978-0-387-25712-9
  14. Odintsov, O., Yevtukhova, T., Vasylkonova, E., Kunchenko-Kharchenko, V. (2020) Influence of tax burden on economic development of agricultural enterprises in Ukraine Journal of Eastern European and Central Asian Research, 7, 150-162.10.15549/jeecar.v7i1.328
  15. Prokopchuk, E. (2014). Features of the transformation of the special regime of VAT collection in the field of production and processing of agricultural products. Prospects for Science and Education, 4(10), 167-173.
  16. Rymanov, A. (2017). Differential land rent and agricultural taxation. Agricultural Economics (Zemědělská ekonomika), 63(9), 421-429.10.17221/127/2016-AGRICECON
  17. Shevchuk, V., Kopych, R. (2018). Assessing Fiscal Sustainability in Ukraine: TVP and VAR/VEC Approaches. Entrepreneurial Business and Economics Review, 6(3), 73-87.10.15678/EBER.2018.060305
  18. Siroky, J., Krajcova, J., Hakalova, J. (2016). The taxation of agricultural land with the use of multi-criteria analysis. Agricultural Economics–Czech, 62, 197-204.10.17221/183/2015-AGRICECON
  19. Slemrod, J. (1990). Optimal taxation and optimal tax systems. Journal of economic Perspectives, 4(1), 157-178.10.1257/jep.4.1.157
  20. State Statistics Service http://www.ukrstat.gov.ua (in Ukrainian), (accessed on 2021/01/28).
  21. Tax Code of Ukraine https://zakon.rada.gov.ua/laws/show/2755-17 (in Ukrainian), (accessed on 2021/01/28).
  22. Troilo, M., Zdziarski, M., Collins, J. M. (2017). Competitiveness, Technology Licensing, and Ease of Paying Taxes: A 30-Country Study. Entrepreneurial Business and Economics Review, 5(4), 11-34.10.15678/EBER.2017.050401
  23. Trusova, N., Synchak, V., Borovik, L., Kostornoi, S., Chkan, I., Forkun, I. (2020). Fiscal policy in a decentralized space of the financial system of Ukraine. International Journal of Criminology and Sociology, 9, 2891-2904.10.6000/1929-4409.2020.09.354
  24. Tryhuba, A., Hutsol, T., Glowacki, S., Tryhuba, I., Tabor, S., Kwasniewski, D., Sorokin, D., Yermakov, S. (2021). Forecasting Quantitative Risk Indicators of Investors in Projects of Biohydrogen Production from Agricultural Raw Materials. Processes 2021, 9(2), 258.10.3390/pr9020258
  25. Tryhuba, A., Hutsol, T., Tryhuba, I., Pokotylska, N., Kovalenko, N., Tabor, S., Kwasniewski, D. (2021). Risk Assessment of Investments in Projects of Production of Raw Materials for Bioethanol. Processes 2021, 9(1), 12.10.3390/pr9010012
  26. Tsap, V. (2018). Control of the tax burden on taxpayers by regulatory authorities. Collection of scientific works of the Tavriya State Agrotechnological University (economic sciences), 2(37), 236-242.10.31388/2519-884X-2018-37-236-242
  27. Tulush, L. (2016). Tax reform in agriculture: risks and prospects. Collection of scientific works of Uman National University of Horticulture. 88(2), 20-33.
  28. Uryszek, T. (2018). Fiscal Sustainability of Local Governments in the Visegrad Group Countries. Entrepreneurial Business and Economics Review, 6(3), 59-71.10.15678/EBER.2018.060304
  29. Vasiljevic, Dusan (2016). Taxation of agricultural and forest land: Comparative perspective and practice in Serbia. Ekonomika poljoprivrede, 63(2), 713-726.10.5937/ekoPolj1602713V
  30. Wach, K. (2006). Systemy podatkowe krajów Unii Europejskiej. Wolters Kluwers Polska, Kraków. ISBN: 83-7484-030-7.
  31. Yatsukh, O. (2015). Ways to optimize the tax burden for business entities in the agricultural sector of Ukraine. Collection of scientific works of Tavriya State Agrotechnological University. (Economic sciences). 1(29), 187-191.
  32. Zhuk, V. (2011). Status and development of special tax regimes for agrarian business. Finance of Ukraine, 7, 33-42.
DOI: https://doi.org/10.2478/agriceng-2021-0013 | Journal eISSN: 2449-5999 | Journal ISSN: 2083-1587
Language: English
Page range: 157 - 169
Submitted on: Aug 1, 2021
Accepted on: Oct 1, 2021
Published on: Dec 2, 2021
Published by: Polish Society of Agricultural Engineering
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year

© 2021 Serhii Kostornoi, Olena Yatsukh, Volodymyr Tsap, Ivan Demchenko, Natalia Zakharova, Maksym Klymenko, Oleksandr Labenko, Victoriya Baranovska, Zbigniew Daniel, Wioletta Tomaszewska-Górecka, published by Polish Society of Agricultural Engineering
This work is licensed under the Creative Commons Attribution 4.0 License.