Barabash L. Transformation of the tax system of Ukraine in order to facilitate the development of agricultural production

UDC 336.22:338.434(477)

 

Barabash L. 

 

The article deals with the state of functioning of agricultural production in Ukraine in modern times from the standpoint of economic, social and fiscal efficiency. A research has been made for directions of transformation of the tax system that are relevant in the conditions of the transitional economy of Ukraine, which in the near future and in the long term will encourage the industry to a brand new stage of development.

 Key words: agricultural production, economic efficiency, social efficiency, fiscal efficiency, rural population, single tax, fixed agricultural tax.

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