TAXATION OF AGRICULTURAL PRODUCERS: STATE, PROBLEMS AND PROSPECTS

Abstract

The article is devoted to researching the current state, clarifying problems, and developing directions for optimizing the taxation of agricultural commodity producers. It has been proven that the agricultural producer in Ukraine is mostly represented by small business entities. It was emphasized that when implementing the minimum tax obligation, it is necessary to balance the interests of the state and taxpayers producing agricultural products on their own lands. The publication substantiates the directions for ensuring the conditions for optimizing the application of the general system of taxation by agricultural commodity producers, taking into account the specifics of agricultural commodity producers under the conditions of creating incentives for the introduction of innovative technologies and technological development. The peculiarities, advantages, and disadvantages of the application of the minimum tax liability are considered, and directions for its optimization are determined.