USE OF THE SIMPLIFIED TAXATION SYSTEM BY AGRICULTURE BUSINESS

Abstract

It is examined the influence of the simplified taxation system on stimulation of home agro business development. The aim of the article is research of the existent taxation system of agro producers and optimization of the tax pressure on the payers of the united tax. Methodological basis of research became the modern theories of taxation and finances in the conditions of global calls, climatic risks and necessities of home and foreign consumers. In undertaken studies the used methods of dialectics, methods and principles of scientific cognition and instruments of analysis the systems for the exposure of influence the simplified system of taxation on activity of agro producers. The basic hypothesis of research became supposition that optimization of the tax loading on agro producers must take a place with a selection of volumes of possessing agricultural resources, prepared products and level of the got profits. Exposition of basic material. It is educed that development and total revenue of agro industrial enterprises depend from the level of taxation of their activity, but sum prepaid tax by the agrarian enterprises does not depend from the got profits and does not answer principles of regulative function of taxes. Originality and practical meaningfulness of research are confirmed by the ground analysis of agro producer’s activity, which work for the simplified system of taxation. An proposed differentiation the united tax payers of 4-th group has the applied value, and similar approach can be used for determination of rates the other groups of the simplified system of taxation. Conclusions and prospects of further researches. An offer groupie of agro producers, which work for the simplified system of taxation, will allow bringing down the tax pressure, stimulating further development of agrarian business in the direction of accordance the European standards of agro products quality. Further researches will be sent to the improvement of the simplified system of taxation of stimulation and development of complete cycle of agribusiness beginning from growing of products, processing and, ending, by an eventual consumption is not only food industry, but other industries of national economy, like light industry, green energy and tourism.