Multiplicative Effects in System of Administering Taxes for Entities of Agricultural Business

Nataliya Trusova ()
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Nataliya Trusova: Taurian State Agrotechnical University, Melitopol, Ukraine

Oblik i finansi, 2017, issue 2, 116-126

Abstract: The article forms methodological and practical approaches to the assessment of fiscal effects of the system of tax administering of agricultural business entities. The procedure has been explored for assessing fiscal effects of the system of administering taxes of agricultural business entities of Ukraine. Major constituents of the system of administering taxes of the agricultural business entities have been defined. The methods of assessing fiscal characteristics of administering taxes for agricultural business entities that provide for their optimization through increased budget-forming, social, and economic effects improve the debtor's capabilities of repaying their tax debt through their individual efforts and managing their property without any restriction. The optimization model of administering tax risks has been used, which makes it possible to detect the indications of debt for the efficient development of the entities of agricultural business. Tools of taxation have been proposed for the state fiscal regulation of the agricultural industry that create the environment of intensified activities on the basis of fiscal effects of the administering system and influence the development of the entities of agricultural business. It has been proved that there is a strong connection between the influence of taxation instruments and instruments of state fiscal control of agricultural industries on the indications of efficient development of the entities of agricultural business. It is found that with due account for the effect of tax multiplier the scope of the tax reliefs granted to the entities of agricultural business across the industries of the agricultural sector according to the singled out effective indications - profitability and GDP index - is of essential significance in general.

Keywords: administering taxes; fiscal effects; tax debt; state financial regulation; entities of agricultural business (search for similar items in EconPapers)
JEL-codes: H2 H3 (search for similar items in EconPapers)
Date: 2017
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