Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 25 ISSUE 2
Written by Viktoriia RUDENKO, Halyna POHRISHCHUK, Nataliia DOBIZHA, Olena MOSKVICHOVA, Iryna HRYHORUK

The study of the impact of taxes on the activities of agricultural enterprises is important in the context of ensuring the financial sustainability of the agricultural sector, increasing its competitiveness, and harmonizing the tax policy of Ukraine with European standards. The purpose of the article is to identify the features and state of taxation of agricultural enterprises in Ukraine, compare them with European practice, and substantiate recommendations for optimizing tax policy to stimulate the development of the Ukrainian agricultural sector. The study is based on official statistical data of the State Statistics Service of Ukraine, as well as on regulatory legal acts, analytical reports, and scientific publications devoted to issues of tax regulation of agriculture. The article uses a set of scientific research methods, in particular: methods of analysis and synthesis, deduction and induction, comparative method, statistical method, SWOT analysis method, and generalization method. The main results of the study are: identification of key features of taxation of the agricultural sector, in particular special taxation regimes and tax benefits, as well as assessment of their impact on the financial stability and competitiveness of agricultural producers; conducting a comparative analysis of the positive and negative aspects of existing taxation systems of agricultural enterprises in Ukraine; establishing the state, challenges, and opportunities that farmers face in modern conditions; consideration of the European experience of taxation of the agricultural sector and ways of its application in Ukraine to create a favorable tax environment for the development of agriculture. The study concluded that tax regimes and benefits significantly affect the financial sustainability and competitiveness of agricultural enterprises, while there are several challenges, in particular, regarding the significant tax burden and complex tax administration. Borrowing European experience and optimizing tax policy in Ukraine will contribute to creating a more favorable environment for the development of the agricultural sector and its effective integration into the market economy.

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