scholarly journals TAX INCENTIVES OF THE MELON GROWING PRODUCTS IN THE SOUTH OF UKRAINE

Author(s):  
Limar V. ◽  
Shahkova N. ◽  
Shablya A.

The paper summarizes the main problems in the taxation of melons, identifies current trends in this crop and substantiates the direction of leveling the competitive environment for different categories of producers of melons to streamline marketing channels for melons grown by households. The purpose of the article is to summarize the existing problems in the taxation of melon-growing products, to determine current trends in this area and to substantiate the directions of leveling the compe-titive environment with respect to various categories of melon-and-gourd producers for drawing up marketing channels for the sale of melon-growing products grown by households. It is established that the agricultural sector of production is taxed either under the general system or under the simplified system of taxation. Nevertheless, further reforms of tax legislation are being carried out, which directly affect producers. The main shortcomings in the taxation system, including the melon industry, are identified and possible ways to improve it are suggested. One of the promising directions for solving these problems can be the development of agricultural production cooperation, the task of which is to combine the efforts of fragmented producers and increase their share in the final cost of agricultural products sold in the trade network. It is proposed to increase tax reve-nues from the sale of products of the melon growing industry, goods by households, by streamlining the channels for selling the products of the melon growing industry, namely, through its direction in the official marketing chain (production – procure-ment – processing – official trade), the functioning of which provides for the payment of mandatory payments to its subjects on general grounds. It is proposed to increase attention to specialization and concentration of production, to create an asso-ciation of various forms of cooperation and aggregation of commodity producers; attracting investments, increasing the capi-talization of production, including from the state, as the main regulator of the conditions for the formation of market relations in the region.Keywords: agriculture, melon growing, population farms, tax, cooperation, market, marketing. У роботі узагальнені основні проблеми при оподаткуванні продукції галузі баштанництва, визначені сучасні тенденції в даній галузі рослинництва та обґрунтовано напрямки вирівнювання конкурентного середовища стосовно різних категорій товаровиробників баштанної продукції задля упорядкування маркетингових каналів збуту продукції галузі баштанництва, вирощеної господарствами населення. Метою статті є узагальнення наявних проблем при оподаткуванні продукції галузі баштанництва, визначити сучасні тенденції в даній сфері та обґрунтувати напрямки вирівнювання конкурентного середовища стосовно різних категорій товаровиробників баштанної продукції задля упорядкування маркетингових каналів збу-ту продукції галузі баштанництва, вирощеної господарствами населення. Встановлено, що сільськогосподарський сектор виробництва оподатковується або за загальною системою, або за спрощеною системою оподаткування. Та, незважаючи на це, здійснюються й подальші реформи податкового законодавства, які впливають і безпосередньо на виробників продукції. Визначені основні недоліки в системі оподаткування зокрема й галузі баштанництва та запропоновані можливі шляхи його вдосконалення. Одним з перспективних напрямів розв’язання зазначених проблем може стати розвиток сіль-ськогосподарської виробничої кооперації, завданням якої є об’єднання зусиль роздрібнених товаровиробників і підвищення їхньої частки у кінцевій вартості аграрної продукції, що реалізується в торговельній мережі. Запропоновано збільшити податкові надходження від реалізації продукції галузі баштанництва, що виробляється господарствами населення за ра-хунок впорядкування каналів реалізації продукції галузі баштанництва, а саме через її спрямування в офіційний марке-тинговий ланцюг (виробництво – заготівля – переробка – офіційна торгівля), функціонування якого передбачає сплату обов’язкових платежів його суб’єктам на загальних засадах. Пропонується посилити увагу спеціалізації та концентрації виробництва, створення асоціації різних форм кооперації і агрегації товаровиробників; залучення інвестицій, підвищення капіталізації виробництва у тому числі з боку держави, як головного регулятору умов формування ринкових відносин галузі.Ключові слова: сільське господарство, баштанництво, господарства населення, податок, кооперація, ринок, маркетинг.

Author(s):  
Anastasiіa Varyvonchyk ◽  
Oleksandr Tsugorka ◽  
Bogdan Mazur

The purpose of the article. Illumination of the problem of the decline of traditional folk arts associated with the functioning of unique art crafts in Ukraine in the direction of jewelry art. Methodology. The research methodology is based on the use of observations of art-historical, historical and cultural analysis. The scientific novelty lies in focusing on the disclosure of historical facts of the development of jewelry art in Ukraine, which further contributed to mass production on enterprises organized by the state and the definition of the overall issue of jewelry. Conclusions. At the end of the twentieth century, most state-owned enterprises have not sustained the economic transition to market relations. The loss of the supply system of raw materials, the decomposition of interregional well-established connections, restrictions of masters in creative opportunities, an inadequate taxation system, the rise in the price of energy carriers, and the reduction of sales volumes affected the rapid fall in the activities of art jewelry. Modern masters of jewelers after the proclaiming of sovereign Ukraine continued to develop, which noted the creation of the state's poster service of Ukraine, and later the collective association - the association of jewelers of Ukraine. Oriented on world fashion trends increased the aesthetic and artistic level of products of the Ukrainian jewelry industry. Education and growth of small private jewelry firms, carrying out personal and group exhibitions of jewelers in Kyiv, Lviv, and other cities have a positive effect on the artistic form of products, which has not always correlated with the economic component.


2020 ◽  
Vol 5 (3) ◽  
pp. 41-50
Author(s):  
Abdirashid Babajanov ◽  

The article identifies the existing problems in the main areas of funding for research in the agricultural sector and discusses the issues of improving the efficiency of funds allocated for research.Not limited to conducting research in the field, but also make its introduction and increase the knowledge of consumers of scientific products one of the main directions. Providing scientific institutions with qualified scientific values and creating ample opportunities for the development of the field on a scientific basis


2019 ◽  
Author(s):  
Ol'ga Kolesnichenko

In this tutorial, devoted to the General part of the Russian tax law, special attention is paid to the assessment of theoretical approaches to key problems and sections of tax law in accordance with current trends in the development and novelties of tax legislation, a substantive analysis of the information systems and resources used in the practice of tax authorities, with the help of which the execution of the tax obligation is ensured, the assessment of prospects for improving tax control and its certain forms, as well as the analysis of controversial situations in the application of tax legislation, taking into account the guidance of the Federal tax service of Russia and judicial practice. It is intended for students studying in the enlarged group of specialties "Jurisprudence", as well as all those who are interested in the problems of tax law in Russia


2017 ◽  
Vol 1 (2) ◽  
pp. 131-136 ◽  
Author(s):  
Deni Apriadi ◽  
Arie Yandi Saputra

The agricultural sector has an important role in supporting the Indonesian economy. But on the other hand, sometimes many community groups do not benefit due to problems that arise because the distribution chain of agricultural products are long enough, especially for farmers and consumers (end users). Of course the situation must be improved, so that the agricultural products of Indonesia can be enjoyed by consumers or farmers with proper. One of its efforts is by establishing an e-commerce based e-commerce system in agriculture. E-commerce based ecommerce system can be used as an alternative for farmers, used as a media campaign, communication and information and can cut the distribution chain of agricultural products marketing. The benefits felt by farmers and consumers directly and indirectly give a positive influence, especially from the broader marketing channels of agricultural products can increase production demand and spur the procurement of production among farmers and also the price offered to consumers will be cheaper so that sales in agricultural products can be more increased and profitable for farmers


2019 ◽  
pp. 74-79
Author(s):  
Ivan USHACHEV ◽  
Vyacheslav CHEKALIN

It is stated in I.G. Ushachev and V.S. Chekalin’s article that the agricultural sector has become in Russia an economic sector which currently demonstrates the growth and significant results of import substitution. Scientific-based proposals for improving the agricultural policy and developing the agribusiness development strategy until 2030 are presented.


Author(s):  
Elena Ivanovna Kostyukova ◽  
Alexander Vitalyevich Frolov ◽  
Olga Gennadievna Kalashnikova

Identifying problems and challenges of spatial development of regions, studying the specifics of the organization of regional economic activity and current trends in the system-forming sectors of the region, organizing and optimizing them is one of the most important aspects of economic development, which has both scientific and practical significance throughout the country. The dynamics of development of the agricultural sector of the Stavropol territory indicates the existence of negative economic trends. A limiting factor in the development of the agricultural sector of the Stavropol territory is the low availability of production forces with material and technical resources, outdated material and technical base, which determines the intensity of the production process, labor productivity and competitiveness. In view of these circumstances, we conducted research aimed at identifying the specifics of the organization of the logistics system, agricultural complexes of the Stavropol territory and its problem areas. The theoretical provisions and conclusions of the study allow us to expand and systematize knowledge in the field of organization and management of the supply business process. The practical significance lies in the possibility of introducing into the production process a method of managing the logistics system, which allows to increase the efficiency of the agricultural sector in the region.


2015 ◽  
Vol 16 (30) ◽  
pp. 1-17
Author(s):  
Florin Dumiter ◽  
Florin Turcas ◽  
Anca Opret

Abstract This paper presents the fundamentals of the tax system in general, the basic elements of a tax system as well as the organization of the German tax system analysis, especially throughout the tax levy and how the taxation typology functions. This theme was chosen in order to expose the principles of German taxation system. With a tumultuous and troubled history, mainly caused by the two World Wars‟ destructions, the German state is considered the „economic locomotive” and a pillar of the European Union. Germany‟s economy is mainly driven by the automotive industry, chemical industry, telecommunications, commerce and agriculture. Of particular importance is the qualitative analysis of conventions for the avoidance of double taxation concluded by Germany; and related implications on fiscal policy. The methodology used in this paper consists of presenting literature derived theories and practical analysis of the German tax system in terms of tax legislation and the evolution of double taxation conventions concluded by Germany with different countries. After the study, the conclusions on the size of the national tax system driven by the example of the German tax system were founded.


2018 ◽  
Vol 2 (1) ◽  
pp. 16
Author(s):  
Nina Sakinah ◽  
Eka Purwanti ◽  
Siti Jamilah

Indonesia is an agrarian country. Many Indonesians work as farmers. The agricultural sector has a great function in maintaining national food security, especially in maintaining the welfare of farmers. Interim data in 2013 show that the agricultural sector is in second position in contributing to GDP. With the existing data then the farmers should be able to live prosperous. But in reality farmers in Indonesia have problems that cause their quality of life is still far from the word worthy, such as low income and productivity, difficulties in credit applications, low education and irrigation systems that have not been optimal. Judging from the existing problems it is necessary to establish a management system that can overcome them. The purpose of this research is to optimize the potential of agricultural sector in Indonesia by using Sharia Agraria Management Organization (SAMO) by synergizing Baitul Mal Wa Tamwil (BMT) with Local Government and Central Government. This research was conducted by Meta Analysis method, based on observation and literature study, the authors conclude that with the existence of SAMO, farmers can improve their standard of living, increased productivity, and easy in the application of farming credit. It is expected that with this system can maintain the quality of the community environment and achieve the implementation of sustainable development.


AGRIFOR ◽  
2021 ◽  
Vol 20 (1) ◽  
pp. 123
Author(s):  
Elvin Desi Martauli ◽  
Sarah Gracia

The agricultural sector in the highlands of North Sumatra is the main sector of economic support for the people in the area. Although some sub-sectors have not shown significant improvement in the economy. For this reason, researchers are interested in analyzing each basic or superior sub-sector, so that policies can be taken to solve existing problems. The purpose of this study was to analyze the superior commodities of the upland agricultural sector in North Sumatra. The data used in the secondary data is obtained from the Central Statistics Agency (BPS) in 2019 covering the food crop sub-sector, the vegetable and fruit horticulture sub-sector, the livestock sub-sector, the plantation sub-sector. To answer the research questions, LQ analysis is used to determine superior commodities. The results showed that the food crop sub-sector in the highlands was a superior commodity with LQ = 1.62. The vegetable and fruit horticultural sub-sector is included in the basic or superior category with each value (1.13), (1.80). The plantation sub-sector has the greatest LQ value with an LQ value of 2.90. So it can be concluded that upland agricultural commodities in North Sumatra are generally the base agricultural sector. 


Author(s):  
S.A. Sharipov ◽  
◽  
N.L. Titov ◽  
G.A. Kharisov ◽  
◽  
...  

The article considers the current trends in the organization of agricultural production. The directions of evaluation of efficiency of use of production resources are revealed. The prospects for the development of agricultural business in the Republic of Tatarstan are determined. It is noted that in modern conditions, the importance of agriculture in ensuring food security is significantly increasing. The results of regulation of agricultural production and state support of various organizational forms of agricultural business are shown on the example of agricultural formations of the Republic of Tatarstan. They ensured the sustainable development of rural areas and the agricultural sector of the republic, increasing labor productivity and the efficiency of using the production resources of agricultural enterprises on the basis of innovations.


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