The article examines the essence, components and features of the shadow economy in the agro-industrialsector of Ukraine. The main reasons for the emergence of the shadow economy and its manifestation are substantiated,the consequences of the shadow economy for the economic security of the state are determined. This article is devotedto the analysis of modern issues of taxation, which plays a decisive role in the formation of filling the budget sources. Thetheoretical essence, the role of taxation is highlighted. The maximum tax rates in Ukraine and other countries are analysed.The essence of the taxpayer’s minimum tax liability and the procedure for its calculation are disclosed. The mechanismfor calculating the difference, which will be determined by business entities in terms of single tax payment by taxpayersof group 4 and entrepreneurs, is presented. It was determined that increasing the role of local taxes and increasingtheir share in revenues is the main direction of strengthening local budgets and expanding the financial autonomy of therelevant territories of the country.
| Mualliflar | Koshkalda Iryna, Dombrovska Olena, Alikulov, Abdimumin |
|---|---|
| Jurnal | Яшил иқтисодиёт ва тараққиёт |
| Nashr sanasi | 2024-04-19 |
| Jild | 2 |
| Til | Ingliz |
| DOI | 10.5281/zenodo.12743151 |
DOI: 10.5281/zenodo.12743151 · Maqolaning asl sahifasi
agricultural land plots, minimum tax liability, single tax, accounting, taxation, agro-industrial production, level of shadow economy, consequences of shadow economy, economic security of the state, de-shadowing of the economy.
In this study, we focus on learning determinants of farm cooperation in irrigation by answering main researchquestion that “what are the factors influencing farmers’ decision to cooperate in irrigation?”. We use probit…
Modernization and globalization of agri-food systems in developing countries are increasing the role of contractfarming. In most developing countries, smallholder farmers’ resource endowments are limited; they lack…
Ushbu mаqоlаdа Buxgаlteriyа hisоbi vа mоliyаviy hisоbоtning xаlqаrо stаndаrtlаrigа аsоsаn qishlоq xо‘jаligikоrxоnаlаri buxgаlteriyа bаlаnsidа аktivlаrning tаrkibi bо‘yichа tаkliflаr ishlаb chiqilgаn. Buxgаlteriyа…
Environmental, Social, and Governance (ESG) ratings are gaining significant traction. These ratings act as awindow into a bank›s commitment to sustainability practices. They assess how a bank integrates environmental…
Ushbu maqolada tijorat banklari umumiy risklarni boshqarish tizimida ichki auditning tutgan o‘rni, risklargaasoslangan audit tizimining rivojlangan davlatlar amaliyoti asosida afzalliklari va undan erishilishi…
Ushbu maqolada Respublika qishloq xo‘jaligida mahsulot ishlab chiqarish bo‘yicha erishilgan natijalar,qishloq xo‘jaligining vazifalari va ushbu vazifalarni bajarishdan agroklasterlarning o‘rni, agroklasterlarda biznes…
Mazkur maqolada agroklasterlar tarkibiy bo‘linma (javobgarlik markaz)lari o‘rtasida bo‘ladigan hisob-kitoblardaqo‘llaniladigan transfert baholarning tashkiliy–uslubiy jihatlari atroflicha tahlil qilinib, transfert…
Qishloq xo‘jaligini isloh qilish va bozor mexanizmlarini joriy etish bo‘yicha keyingi yillarda salmoqli ishlaramalga oshirildi. Bu esa, makroiqtisodiyotning barqarorligini va oziq-ovqat xavfsizligini ta’minlash bilan…
Ushbu maqolada korxonalar faoliyatini o‘rganish va uning auditini rejalashtirishda 520-sonli “Tahliliy amallar”(Analytical procedures) AXSida regression tahlil usulini qo‘llash masalalari yoritib berilgan. Xususan…
Insonning dunyoga kelishi va yaxshi hayot kechirishi uchun moddiy jihatdan ota-onaning hissasi katta bo‘ladi.Lekin ma’naviy tomondan barkamol bo‘lishi uchun ustozlarning o‘rni alohida ahamiyat kasb etadi. Shu…