Issue №: 4 (44)
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.
THE INFLUENCE OF ASSESSMENT OF BIOLOGICAL ASSETS AND AGRICULTURAL PRODUCTION ON TAXATION OF AGRICULTURAL ENTERPRISES
KOZACHENKO Anna – Candidate of Economic Sciences, Senior lecturer of the Audit and State Control Department, Vinnytsia National Agrarian University (21008, Vinnytsia, Sonyachna Str. 3, e-mail: sergeykozachenko@ukr.net).
CHUDAK Lina - Candidate of Economic Sciences, Senior lecturer of the chair of the public audit and control, Vinnitsya National Agrarian University (21008, Vinnytsia, Zatyshniy str., 5A, e-mail: chudaklina@rambler.ru)
YAREMCHUK Nataliya – Candidate of Economic Sciences, Senior Lecturer of Accounting Department, Vinnitsa National Agrarian University (21008, Vinnitsia, Soniachna str. 3, e-mail: yaremchuk7@i.ua).
Agriculture is one of the main branches of the national economy of Ukraine. Accordingly, the logic of accounting rules, connected with the objects of this branch, must be based on the national interests. However, this statement is not always performed. Today, between the national and international accounting rules of biological assets and agricultural products, as the main objects of accounting in agriculture. there is a certain dissonance. It concerns the order of their assessment and affects the taxation of agricultural enterprises. The aim of the article is to highlight those consequences which the valuation of biological assets and agricultural products has for the agrarian enterprises, with its influence on their tax load and the financial situation in general. During the process of researching, a chain of considerations about the tax aspect of the motivation of propaganda of the valuation of the biological assets and agricultural products of agricultural enterprises is presented. It is proved that such an assessment procedure is not profitable for local agricultural producers, because it creates additional financial burdens for them. This reduces their competitiveness and creates benefits for big business. On the basis of the negative impact of the estimation of objects of the alive economy at fair value on the financial condition of agrarian enterprises when they are in the system of taxation of income tax, a vision is expressed regarding the refusal of international rules of accounting of biological assets and agricultural products.
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The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
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It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "
