THE EFFECT OF TAX REGULATION ON INSTITUTIONAL ARCHITECTONICS AND DYNAMICS OF ECONOMIC TRANSFORMATIONS IN AGRARIAN SPHERE OF ECONOMY
Abstract
The article deals with the issues of the effectiveness of the state agrarian policy and tax regulation, as well as their influence on the formation of the structure of the agricultural sector of Ukraine in modern conditions. Particular attention is paid to the study of foreign experience in the application of a special tax regime in the agricultural sector and the implementation of a comparative analysis of the application of these regimes in agriculture of Ukraine and Poland, in view of the similarity of the tax base calculation methodology.
Special tax regimes have a significant impact on the scale of activity and the specialization of agricultural producers and, as a result, on the institutional architectonics and dynamics of economic transformations in the agrarian sector of the economy.
The purpose of the research is to analyze the special tax regime in the agrarian sector of European countries, in particular Poland, as well as to develop practical recommendations regarding systemic changes in the tax system of the agricultural sector of Ukraine in terms of the special tax regime under the influence of integration processes.
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