INFLUENCE OF TAX REGULATION ON THE STRUCTURE OF UKRAINE AGRARIAN SECTOR

Abstract

The tax policy takes an important place in the system of state regulation measures in the agrarian sector. With the help of tax instruments, there is an impact on the redistribution of income of business entities, restricts them in the use of resources to a certain extent or, on the contrary, creates a favorable environment for the capital accumulation. Special tax regimes affect the volume, specialization and placement of agricultural production, the choice of organizational and legal form of management. In the scientific environment, discussions continue on the need to unify and adhere to the principle of equality in taxation of all branches of the economy in the conditions of scientific and technical progress and to eliminate special preferential regimes for the agricultural sector, in particular. Also, the issue of determining the impact of tax regulation on the emergence of the dual structure of the Ukrainian agrarian sector, which, on the one hand, is the superconcentration of capital by the corporate sector and, on the other hand, the naturalization of the individual sector remains topical. The purpose of the article is to study the impact of special tax regimes on the emergence of vertically integrated structures in the agrarian sector, as well as of medium and small businesses. The authors pay attention to some aspects of positive and negative consequences (risks) for the social and economic state of the industry under digitalization conditions.