Olexander О. The taxation in the area of export-import of crop production

Object under research: The tax relations between the subjects involved in export-import transactions in the market of grains, sunflower seeds, sunflower-seed oil and sugar. Purpose of the research: Elaboration of the scientifically based proposals to improve the taxation system of export-import transactions in the area of crop production and products of its processing. Methods: monographic, statistical, graphic, economic-mathematical, abstract - logical analysis etc. Theoretical and practical results: The processed scientific - methodological approaches concerning improvement of the customs and free trade regulating system, value-added tax for export-import transactions of crop production. The approaches that can be used by the Supreme Body of Ukraine, the State Tax Administration of Ukraine and the Ministry for Agrarian Policy of Ukraine when forming the appropriate legislative and regulatory acts. The separate provisions of the dissertation research already have been put into practice. Scientific novelty of the dissertation: The overall system for regulating the market of grain based on tariff and non-tariff instruments, mortgage and intervention operations is offered for the first time. The system ensures greater productivity in regulating export-import transactions; The system of indexes is grounded and it is reflecting a competitivity threshold for production of sugar in Ukraine; The system introducing the collateral acceptance bill when importing cane-sugar in Ukraine is worked up; Improved is the system of putting into practice the customs tariffs on exporting sunflower seeds and imposing a ban on its overseas processing under conditions of goods made on commission; The provision on determining the efficiency of fixing the customs tariffs based of balance of appropriate goods and a comparable system; The system of taxation as a method of preventing export-import transactions from going into shadow; The methodological approaches on determining priorities of exporting a finished product as contrastedto a raw material. The deficiencies within determination of the customs cost and customs fiscal charges are detected in connection with the information biased. Degree of implementation: The proposals on the comprehensive approach in regulating the grain market considering both tariff and non tariff instruments and the system of mortgage and intervention operations used by the State Corporation "Khlib Ukrainy" (reference №6-10-3/86 dd. 10.03.2004). The proposals on improving the taxation system of export-import transactions in terms of crop production and products of its processing have been reflected when preparing appropriate analytical materials and normative - legal acts by The Managing Body in charge of control over realization of the agrarian policy at the Secretary of the Cabinet of Ministers of Ukraine (reference № 87/21 dd. 26.03.2004). The proposals as to the customs regulation of the goods examined are being used by Controlling Body in charge of determining the customs cost at the State Customs Department of Ukraine (reference № 36/1-771 dd. 03.03.2004). Efficiency: The elaborations are the important method on provisioning the effective economic environment in the markets of crop production and it will contribute in securing food safety, protecting the domestic commodity producer and filling the state budget. Thus, the introduction of the outbound customs duty on sunflower seeds contributed to: increase of production in wholesale-release prices in fat-and-oil industry of Ukraine on 3,6 billions UAH, deductions to the state budget - on 882 million UAH, profitability of sunflower production almost in 3 times. Area of usage: The State Customs Department, The State Tax Administration, The Ministry for Agrarian Policy when preparing appropriate legislative and normative statements concerning the of export-import transactions taxation in terms of crop production.