Вплив збройної агресії на податкування сільськогосподарського землекористування

Abstract

The article examines the state, problems and prospects of taxation of agricultural producers. The functioning of agricultural producers should provide for various state support in the fiscal sphere, including the provision of certain tax benefits. Effective management of agribusiness is possible only under the condition of stability and predictability of tax legislation, which ensures the optimal tax burden on enterprises. Taxation of agricultural enterprises is one of the most important and most complex elements of the tax system of Ukraine. The specificity of the agricultural sector requires special approaches to the taxation of business entities in this sector of the economy. Therefore, the problem of forming an effective system of taxation of the activities of entrepreneurial structures in the agrarian sector of the economy, including in order to ensure the appropriate level of food security of the state, is becoming actualized