Tax Burden of Agricultural Enterprises in Ukraine

Kostornoi, Serhii; Яцух, Олена Олексіївна; Tsap, Volodymyr; Демченко, Іван Володимирович; Zakharova, Natalia; Klymenko, Maksym; Labenko, Oleksandr; Baranovska, V.V.; Daniel, Z.; Tomaszewska-Górecka, Wioletta

doi:10.2478/agriceng-2021-0013

Cited by 4 publications

(5 citation statements)

References 18 publications

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“…Research [21,23,31,34] provides grounds to argue about the relevance of environmental management. We have enough research to determine the significance of the outlined issues, assessment of threats and probabilistic consequences in terms of individual industries and countries [1][2][3][4][5][6][7][8][9][10][11][12][13][14][15][16][17][18][19][20]. In addition, many specialized programs for sustainable development have already been developed and implemented today.…”

Section: Discussionmentioning

confidence: 99%

“…Ukraine has several models of selling environmental certificates, forecast estimates of which confirm the effectiveness of this tool for the development of the agricultural sector as a whole, as well as direct and sustainable financial benefits and opportunities for farmers. In addition, today's carbon market is promising globally, which means that prices will rise significantly [11,16,28].…”

Section: Adaptive Reorientation Of the Agricultural Sector As A Tool ...mentioning

confidence: 99%

“…Under such conditions, the implementation of strategic plans not only for sustainable development but also for the economy as a whole, is crucial. This was supported by the President of the European Central Bank Christine Lagarde, who noted that the new restrictions related to the pandemic, which are currently being introduced in European countries, add uncertainty for all market participants [10][11][12][13].…”

Section: Introductionmentioning

confidence: 99%

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Project Environment and Outlook within the Scope of Technologically Integrated European Green Deal in EU and Ukraine

et al. 2022

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Issues of environmental security, fuel and energy independence have been forming political and economic territories for several centuries. Current events in Ukraine have become a litmus test, which clearly highlights the dangers of resource monopolies and the transfer of economic benefits. The issue of ensuring the energy system in climate neutrality became relevant even before the aggression by Russia. However, today, there is no country, it has not recognized that there is the urgent need to develop and implement effective tools for economic development in a sustainable environment. The modern cost-oriented model of knowledge of economic processes has led not only to the irrational use of natural potential. Large-scale use of natural resources and the irrational organization of production (including agricultural) disrupt the process of their reproduction, which, in turn, leads to the depletion of bioresources and, as a consequence, can lead humanity to ecological catastrophe. Certain solutions have been proposed to address these issues. To ensure the efficient use of the resources of the agricultural sector and the reliable reflection of biological processes, it is proposed to recognize the biological form of capital as self-growing and self-reproducing value, which, in the process of biological transformation, allows obtaining an additional unit of benefits. The study examines, in detail, the promising areas of the transformation of the agricultural sector in the framework of a technologically integrated European Green Deal in the EU. In this study, to determine the potential opportunities for the ecological transformation of agriculture, discrete analytical models of the assessment of the agro-industrial complex of Ukraine were used. Representative data use statistical indicators of Ukraine and, to illustrate potential opportunities, present a comparison of export data to EU countries. In addition, it reveals the realized and potential opportunities of Ukraine’s entry into the European market through the prism of the implementation programs of EU environmental policy. The place and significance of assimilation potential for a reduction in the anthropogenic impact on the environment, and providing the self-restoration of natural resources, are substantiated. It is determined that one of the most effective tools for low-cost reduction in greenhouse-gas emissions is the national-level implementation of environmental-quota trade and the development of organic production. The study includes an analytical assessment of the expected emission reductions from environmental initiatives’ implementation. Prospects for further research are the development of an effective mechanism for the systematic management of the biological potential reproduction of the agricultural sector while reducing anthropogenic impact on the environment.

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Section: Discussionmentioning

confidence: 99%

Section: Adaptive Reorientation Of the Agricultural Sector As A Tool ...mentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

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Project Environment and Outlook within the Scope of Technologically Integrated European Green Deal in EU and Ukraine

et al. 2022

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“…The main reason for tax instability in the agricultural sector of Ukraine is changes in tax legislation. The problem of constant changes in the tax legislation of Ukraine has been studied by scientists, and its negative impact on economic activity and economic freedom in Ukraine has been proved (Kolomiiets 2018;Kasianenko et al 2019;Abuselidze and Surmanidze 2020;Paientko and Oparin 2020), as well as the activities of agricultural companies (Boiko and Drahan 2017;Kostornoi et al 2021). The directions for ensuring the tax stability of agricultural enterprises should be ensuring the stability of tax legislation and introducing a moratorium on changes to tax legislation.…”

Section: Discussionmentioning

confidence: 99%

Tax Sustainability in Ukraine: A Case of Agricultural Companies

et al. 2022

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The purpose of this article is to study the tax sustainability of agricultural companies in Ukraine. This article developed the following working hypotheses, which were derived from the main purpose of the study. The methodology for the assessment of tax sustainability has been improved due to the development of indicators of tax sustainability at all levels of the tax hierarchy. Our study confirms the hypothesis that the tax sustainability of Ukraine is worse than that of OECD member countries. The hypothesis that the tax sustainability of agricultural companies in Ukraine is worse compared to other sectors of the economy was confirmed as well. The main reason for the instability in the tax system and taxation of the agricultural sector of Ukraine is changes in tax legislation. The issue linked to the instability of agricultural companies is the lack of a company tax strategy. The research results presented in the paper are of considerable importance for ensuring the tax sustainability of agricultural companies in Ukraine.

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“…Obviously, the Green Deal requirements will influence not only the European producers and exporters of agricultural products but also foreign suppliers of agri-food. It should be underlined that a significant threat concerns the possible introduction of a Carbon Border Adjustment Mechanism [12,13]. Despite the mechanism actively being used regarding paper products, aluminum, petroleum and coal products, steel and ferrous metal, cement and glass, chemical fertilisers, and electricity [14] the agri-food sector remains in terms of implementation threat [15][16][17][18][19][20].…”

Section: Introductionmentioning

confidence: 99%

European Green Deal: Threats Assessment for Agri-Food Exporting Countries to the EU

et al. 2022

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This article is devoted to assessing and substantiating the threats for countries/exporters of agricultural products to the EU under conditions of the European Green Deal. The revealed comparative advantages index (RCA), comparison method, correlation and regression analysis, and taxonomic method have been applied. According to the RCA index the main causes for the relatively significant volume of agri-food exports by some countries to the EU have been identified; using the comparison method it was found that among the leading countries by agricultural products export to the EU, many states do not meet the European Green Deal target criteria for agriculture. Correlation and regression analysis has revealed that among the chosen factors only the volume of fertilisers use per cropland has direct and strong influence on CO2eq emissions; by a taxonomic method the threats value for the leading agri-food exporters to the EU has been calculated. The major agri-food exporters to the EU under conditions of the European Green Deal targets till 2030 have a high threat regarding reduction of their supply to the Member States in the case of a possible Carbon Border Adjustment Mechanism or the introduction of other import restriction mechanisms in future. The results of the study can be used by the government and other executive bodies of the analysed countries to make adequate and rapid decisions to avoid the threats of possible agri-food exports reduction to the EU under the further European Green Deal implementation.

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Tax Burden of Agricultural Enterprises in Ukraine

Cited by 4 publications

References 18 publications

Project Environment and Outlook within the Scope of Technologically Integrated European Green Deal in EU and Ukraine

Project Environment and Outlook within the Scope of Technologically Integrated European Green Deal in EU and Ukraine

Tax Sustainability in Ukraine: A Case of Agricultural Companies

European Green Deal: Threats Assessment for Agri-Food Exporting Countries to the EU

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