TAX INCENTIVES FOR THE DEVELOPMENT OF POULTRY FARMING IN UKRAINE

Abstract

In the article on the example of the activity of poultry enterprises, the issues of the effectiveness of granting tax preferences for agricultural commodity producers are considered. The experience of tax incentives for the development of agro-industrial production is summarized, as an example of the poultry industry, its impact on the activities of agricultural business entities is assessed. It is determined that in the agricultural sector of the economy favorable tax conditions for the development of economic entities have been formed - first of all, due to the use of specific tax instruments that do not have world counterparts. Analytical estimation of tax privileges provided to poultry enterprises was made, their structure and features of receipt were determined. It has been established that as a result of the tax privileges received, the poultry industry has received a significant impetus for development, which it was able to
transform into a significant increase in volumes and marginality of activity. The main problems of the application of unified agricultural preferences are outlined, which are applied without any significant restrictions by agricultural enterprises of different directions of activity. The uneven impact of universal agrarian tax preferences on different types of agrarian business was revealed, as a result of which certain branches, primarily poultry farming, received
significant competitive advantages, which resulted in actual development at the expense of others, and, moreover, the processes of concentration of capital, which negatively affects the level rural employment. The conclusion is based on the inappropriateness of preserving existing universal tax preferences, intended for any subjects of agrarian business, regardless of the scale and direction of activity. The directions of development of tax policy on the agrarian sector have been worked out, in particular, proposals have been made regarding the reduction of the possibility of using tax incentives for agricultural enterprises, whose activities, taking into account the state of regulation of the food security problem for particular types of food products and the level of profitability of the relevant entities, no longer require state financial incentives. The practical implementation of the developed proposals will increase the efficiency of the use of budget resources aimed at supporting the development of agro-industrial production in Ukraine, including the minimization of unjustified tax preferences and related unproductive budget losses.