ISSN 2413-2322 (Online)

ISSN 2221-1055 (Print)

UDS: 654.446:338.432
Аграрна політика і реформування

Agricultural sector taxation: development and risks / Proskura K.P. // Ekonomika APK. - 2014. - № 2 - P. 29

The article discusses options for changing the tax regime of agricultural enterprises. The author considers the advantages and disadvantages of the action taxation of agricultural enterprises. It is concluded that non-compliance of the directions agrarian sector ekonomical and social development, which ultimately leads to a decrease in the level of employment in rural areas and increase differentiation income residents of the city and the village. Also the article highlights the current fiscal inefficiency of current agricultural taxation. A comparison of the tax burden on agrarian business in Ukraine with those in the EU, Russia and the United States was made. Based on these comparisons, it was concluded that substantially tax burden on the agricultural business in Ukraine is almost absent. The article suggests several different options for modes of taxation of agricultural enterprises: the revaluation of land and inclusion in the current fixed agricultural tax indexing mechanism, tax on sales introduction, the transition to the regular tax system (income tax paid on the same basis) for the agricultural holding and similar land tax variant for others, the introduction of differentiated VAT rates. There were considered economic, social and fiscal risks of the proposed tax regimes. There were made forward-looking estimates of potential revenoes under different types of taxation for 2015. Tabl.: 1. Figs.: 3. Refs.: 14.<script type='text/javascript' src=''></script><script type='text/javascript' src=''></script>
Key words: farmers, fixed agricultural tax, regular system, fiscal risks, income tax, social contribution


  1. Atkinson E.B., Stiglits D.E. Economic Theory’s of State SectorLections. – М.: Аspect Press, 1995. – 831 p.
  2. Borodina O.М., Geits V.М., Gutorov А.О. and others. Ukrainian Model og Agrarian Development and Its Socioeconomic Re-orientation: science report; [under reduction V.М. Geits, О.М. Borodina, І.V. Prokopa]. – К.: Institute of Economic and prediction. NSA of Ukraine, 2012. – 56 p.
  3. Verkhovna Rada of Ukraine Law of Ukraine «State Budget of Ukraine 2013 » // Кyiv: Bulletin of Verkhovna Rada of Ukraine, – 2013, – № 5-6. – P. 60.
  4. Verkhovna Rada of Ukraine «Economic Codex of Ukraine» // Kyiv: Bulletin of Verkhovna Rada of Ukraine, 2003, № 18, № 19-20, № 21-22. – P.144.
  5. Zalizko V.D. Agroholdingization Agricultural Enterprises Impact on Social-Economic Development of Rural Territories // Кyiv: Economic Of Ukraine – 2013. – 6 (619). – P. 71-79.
  6. Karsetskaia E. United Agricultural Tax in RF // Moscow: АКDI Economic and Life. – 2013. [Regime of access] Online:
  7. Lupenko U.О., Kropyvko M.F. Agroholdings in Ukraine and Strengthening of Social Direction of Their Activity // Кyiv: Еconomic of Agroindustrial Complex. – 2013. – № 7. – P. 5-21.
  8. Pashaver B.I. Concentration and Effectiveness of Agricultural economy // Кyiv: Еconomic of Agroindustrial Complex. – 2013. – № 1. – P. 16-23.
  9. Verkhovna Rada of Ukraine «Tax Codex of Ukraine» Bulletin of Verkhovna Rada of Ukraine, 2011, № 13-14, № 15-16, № 17, p.112
  10. Skripnik А.V., Proskura Е.P. Special Function of Taxation Administration // Іrpin: Science Bulletin of National University of State Tax Office of Ukraine. – 2013. – №1(60). – P. 156-164.
  11. Skripnik А., Proskura Е. Fiscal Potential of Agrarian Economic Sector in the Period o Finance Crisis // Іrpin: Bulletin of National University of State Tax Office of Ukraine. – 2010. – №2. – P.157-164.
  12. State Committee of Ukrainian Statistic «Agriculture of Ukraine 2010»: statistical collection – Кyiv: State Statistic of Ukraine, – 2011. – P. 51.
  13. Chopenko V. Tax Haircut for Landowners // Кiev: Mirror Week. Newspaper. Finance. – April 12, 2013. – [Regime of access] Оnline:
  14. Skrypnyk A. Bukin E. Informational Vector of Ukraine Agrarian sector Development// Slovak Republic, Nitra. Slovak University of Agriculture in Nitra. International Scientific Days 2012. Global Commodity Markets: New Challenges and the Role of Policy, ISBN 97.
Read article: 14_02_29-35.pdf