Zhmydinskiy V. Organizational and legal provision of taxation of agricultural enterprises in Ukraine

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0420U100230

Applicant for

Specialization

  • 12.00.07 - Адміністративне право і процес; фінансове право; інформаційне право

23-12-2019

Specialized Academic Board

Д 26.007.03

National Academy of Internal Affairs

Essay

The dissertation examines the legal status of such subjects of agriculture as agricultural enterprise and agricultural commodity producer for the purposes of taxation and unification of their use in tax legislation. The scientific work describes the structure of the tax system in the field of agriculture. Historical and legal aspects of forming the system of taxation of agricultural enterprises are analyzed. Particular attention is paid to the peculiarities of direct and indirect taxation of agricultural enterprises.

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