ON CONDUCTING ECONOMIC STUDIES RELATED TO TAXING AGRICULTURAL ENTERPRISES


  • V. A. Didoborshch
Keywords: agricultural enterprise, taxing, fixed agricultural tax, Tax Code of Ukraine

Abstract

Constant changes in the legislation make it difficult to conduct studies related to the application of a special taxation treatment of agricultural enterprises. The adoption of the Tax Code of Ukraine and the subsequent amendments has entailed a series of changes related to the principles of tax calculation and tax reporting directly affecting agricultural enterprises' operations. There has also been an increase in the number of economic examinations related to studying the special taxation treatment of agricultural enterprises, but the object of taxation is still the land plot, the enterprise is exempt of income tax, property tax, etc, while the enterprise is still required to pay VAT. The questions considered in the article cannot cover the whole spectrum of problems that an expert may face while conducting examinations connected with taxing agricultural enterprises. Every case must be considered individually, so the illustration provided in the article deals with enterprises that use leased land plots and do not have all the registration data, but there may emerge other issues as well.


Abstract views: 89
PDF Downloads: 127
Published
2016-11-30
How to Cite
Didoborshch, V. A. (2016). ON CONDUCTING ECONOMIC STUDIES RELATED TO TAXING AGRICULTURAL ENTERPRISES. Theory and Practice of Forensic Science and Criminalistics, 15, 326-331. https://doi.org/10.32353/khrife.2015.40