SPECIAL REGIME OF POULTRY TAXATION IN UKRAINE: FORMATION, DEVELOPMENT AND CURRENT STATE

Abstract

The article examines the processes of formation, development and determination of the current state of poultry taxation in Ukraine. It is noted that the formation of poultry taxation in Ukraine began immediately after our country gained independence, through the adoption of legislative acts regulating the procedure for taxation of agricultural producers. The article emphasises that the tax rates applied at that time to the taxation of agricultural producers, including poultry farms, were quite high, which led to significant tax arrears of this category of taxpayers to the budget and unprofitable production. It is proved that in order to stimulate the development of agriculture and improve the financial security of commodity producers in this sector, a fixed agricultural tax (later called the single tax of the fourth group) was introduced, which defined a special mechanism for the collection of taxes and fees, which established the replacement of payment of individual taxes and fees by payment of a fixed agricultural tax. The author shows that a special regime of taxation of agricultural activities was also important for taxation of poultry farms, according to which the payers of such a regime did not pay the accrued amounts of value added tax to the budget for the agricultural products supplied by them, but used such funds at their own discretion in their production activities. It is argued that the introduction of a fixed agricultural tax and a special regime of taxation of activities in the field of agriculture was undoubtedly an important stimulating factor for both the poultry industry and the development of agriculture in general. At the same time, it was found that the subsequent cancellation of the special taxation regime had a negative impact on the financial situation of poultry farms and led to an increase in the tax burden on this industry. It is substantiated that deprivation of poultry farms of the right to apply the simplified taxation system in the form of payment of the single tax of the fourth group has put the poultry industry on the brink of survival. It is noted that borrowing the experience of EU countries in the field of applying tax benefits to agricultural producers is extremely important and requires amendments to the legislation to restore state support for the domestic poultry industry.