Problems of Excise Taxation of the Agrarian Business in Ukraine
The purpose of the article is to highlight problems of excise taxation of agricultural producers in Ukraine and to prove potential solutions of the problem. It clears up the framework for collection of excise from agricultural producers. Using the entity being researched as an example, the author assesses the dynamics of tax burden and profitability of sale of agricultural products due to inclusion of agricultural producers that sale fuel into the category of excise tax payers. It analyses the extent, to which agricultural entities satisfy the requirements imposed in relation to excise taxation, substantiates consequences of such tax innovation and proves the necessity to cancel requirements to agrarian sector participants to be registered as excise tax payers and to issue excise consignment note. It was found that changes in excise taxation shall induce agrarians either to reduce production volumes or not to account for transactions related to purchase of fuel for replenishing leased machines. It is, in its turn, shall result in reduction of tax proceeds to the budget.