id: 22793
Title: The influence of assessment of biological assets and agricultural production on taxation of agricultural enterprises
Authors: Kozachenko A., Chudak L., Yaremchuk N.
Keywords: fair value, initial value, assessment, taxation, agricultural enterprises
Date of publication: 2019-12-16 10:46:25
Last changes: 2019-12-16 10:46:25
Year of publication: 2019
Summary: 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.
URI: http://socrates.vsau.org/repository/getfile.php/22793.pdf
Publication type: Статті у наукових фахових виданнях України (Copernicus та інші)
Publication: Економіка. Фінанси. Менеджмент: актуальні питання науки і практики. - 2019. - № 4. - С. 25-32.
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