Peculiarities of taxation of producers of sugar beet in Ukraine

Abstract

The article shows the dynamics of sales of sugar beet farms, determines the reasons of their production decline, in particular, high labor costs, primitive technology of this culture and prejudice of sugar processing enterprises to owners of private farms. A generalized private farms’ sales structure of sugar beet is considered.It is determined the price difference for individual products and agricultural enterprises, which is explained the different approaches to VAT. Thus, the producers, that are legally subject to VAT, actually spending the same money on the production and sale of sugar beet, receive much more income because of the difference between "output" and "input" of VAT. The current system of taxation of private farms in the sale of agricultural products is analyzed. Effective measures of state regulation of production and sale of sugar bee households in terms of a price risk are proposed.