ESTIMATION OF ACTION EFFECTIVENESS IN SPECIAL REGIME OF TAXATION IN CATTLE-BREEDING
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2016, Vol 21, Issue 5
Abstract
In the article an effectiveness of special taxation regime of agricultural enterprises in cattle-breeding has been analyzed. The specific features to apply a privilege regime of value-added tax for agrarian workers have been revealed. The influence of special taxation on the distribution of agricultural enterprises according to the profitability level has been asserted. The necessity to prolong the duration of the special taxation regime for agricultural enterprises from the 1st January, 2017 has been ascertained. Such administration will ensure a transparence of regulatory compliance and stimulate agricultural enterprises for production volume raise.
Authors and Affiliations
V. S. Mishchenko
Keywords
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- EP ID EP217589
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