Tax Regulation of Land Relations in Agricultural Economy of Ukraine

1
Valentyn Bobko
Valentyn Bobko
2
Petro Borovuk
Petro Borovuk
1 Uman National University of Horticulture

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This article explores the problem of collecting land rent taxes in the agricultural sector of Ukraine’s economy. According to the analysis, authors suggested ways of improving land tax’ collecting mechanisms, payment for the state and municipal owned land’s rent and single tax for agricultural business’ subjects. In addition, the authors suggested the introduction of a tax on the land market transactions and the land resources’ monopolization tax in Ukraine.

17 Cites in Articles

References

  1. Neil Spooner (1994). Transition to the market in agriculture in Ukraine: Priority areas for reform.
  2. P Haidutsky,P Sabluk,Y Lupenko,M Fedorov,. -K NNC IAE.
  3. Nataliya Tanklevska,Liubov Borovik (2014). INNOVATIONS AS A FACTOR OF DEVELOPMENT OF THE NATIONAL ECONOMY AND SOCIETY.
  4. P Borovik (2015). Administration issues and areas of improvement the mechanism of levying a single tax in Ukraine.
  5. V Golyan,Y Zastavnyy (2007). FINANCIAL AND ECONOMIC REGULATION OF AGRICULTURAL PRODUCTION: PRIORITIES AND TOOLS.
  6. M Demyanenko (2008). Problems adapting the tax system to conditions of the agricultural production.
  7. О Zayats,І Myronyuk,О Мulesa (2007). PRIVATE CAPITAL IN THE TRANSFORMATION OF HEALTHCARE SYSTEMS: INTERNATIONAL EXPERIENCE AND LESSONS FOR UKRAINE.
  8. Justin Mullins (2010). Chernobyl.
  9. On Amendments to the Tax Code of Ukraine and some other legislative acts of Ukraine on tax reform.
  10. (2014). On the State Budget of Ukraine for 2015.
  11. V Synchak (2008). Concept improving the system of taxation in agriculture.
  12. L Tulush Directions improve mechanisms for collecting land tax payments in agriculture.
  13. L Tulush,P Borovik,I Merezhko (2012). Science and Economics: Scientific-theoretical magazine HEU.
  14. L Tulush (2014). Reform of the mechanism of direct taxation of agricultural enterprises.
  15. M Fedorov (1998). Economic problems of land relations in agriculture.
  16. S (2009). Jusko fixed agricultural tax: history and prospects of.
  17. R Yarullyn Land rent payments of the agricultural enterprises.

Funding

No external funding was declared for this work.

Conflict of Interest

The authors declare no conflict of interest.

Ethical Approval

No ethics committee approval was required for this article type.

Data Availability

Not applicable for this article.

Valentyn Bobko. 2015. \u201cTax Regulation of Land Relations in Agricultural Economy of Ukraine\u201d. Global Journal of Management and Business Research - C: Finance GJMBR-C Volume 15 (GJMBR Volume 15 Issue C7): .

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GJMBR Volume 15 Issue C7
Pg. 11- 17
Journal Specifications

Crossref Journal DOI 10.17406/GJMBR

Print ISSN 0975-5853

e-ISSN 2249-4588

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GJMBR-C Classification: JEL Code: B26
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v1.2

Issue date

August 10, 2015

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English

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This article explores the problem of collecting land rent taxes in the agricultural sector of Ukraine’s economy. According to the analysis, authors suggested ways of improving land tax’ collecting mechanisms, payment for the state and municipal owned land’s rent and single tax for agricultural business’ subjects. In addition, the authors suggested the introduction of a tax on the land market transactions and the land resources’ monopolization tax in Ukraine.

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Tax Regulation of Land Relations in Agricultural Economy of Ukraine

Petro Borovuk
Petro Borovuk
Valentyn Bobko
Valentyn Bobko Uman National University of Horticulture

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