Tax Sustainability in Ukraine: A Case of Agricultural Companies

Svitlana Boiko, Maryna Nehrey (), Nadiia Davydenko and Viktor Karbivskyi
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Svitlana Boiko: Department of Finance, National University of Food Technologies, 03041 Kyiv, Ukraine
Maryna Nehrey: Department of Economic Cybernetics, National University of Life and Environmental Sciences of Ukraine, 03041 Kyiv, Ukraine
Nadiia Davydenko: Department of Finance, National University of Life and Environmental Sciences of Ukraine, 03041 Kyiv, Ukraine
Viktor Karbivskyi: Department of Finance, National University of Life and Environmental Sciences of Ukraine, 03041 Kyiv, Ukraine

Economies, 2022, vol. 11, issue 1, 1-25

Abstract: 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.

Keywords: tax; tax sustainability; tax system sustainability; sectoral tax sustainability; tax sustainability of agricultural companies; tax sustainability hierarchy (search for similar items in EconPapers)
JEL-codes: E F I J O Q (search for similar items in EconPapers)
Date: 2022
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