REGULATORY AND LEGAL FRAMEWORK IN THE FIELD OF TAXATION OF ORGANIC LAND USE

Authors

  • Petro Mykhailovych Skrypchuk National University of Water and Environmental Engineering image/svg+xml , National University of Water and Environmental Engineering image/svg+xml
  • Nataliia Leonidivna Khomiuk Lesya Ukrainka Eastern European National University

Keywords:

Key words, system of payments for use of agricultural land, stages of evolution, organic land use, land payment, rent for state and communal property, single tax, EU Directive, Law of Ukraine.

Abstract

Skrypchuk P.M., Khomiuk N.L. REGULATORY AND LEGAL FRAMEWORK IN THE FIELD OF TAXATION OF ORGANIC LAND USE

Purpose. The aim of the article is identification of the stages of the evolution of the payment system for the use of agricultural land and legislative and regulatory documents with the aim of developing theoretical and methodological principles of taxation in organic land use.

Methodology of research. The commonly accepted methods of study in economic science are used In the course of the research, in particular: monographic, historical and logical, system and structural methods are used in determining the stages of the evolution of the system of payments for the use of agricultural land, taking into account the development of organic production in Ukraine.

Findings. A systematic analysis of the evolution of the system of payment for the use of agricultural land with the purpose of forming directions of development of the legislative and normative base for taxation of organic land users has been carried out.

The proposals on the development and approval of about 20 normative and legal acts are being developed, which will help to increase the competitiveness of domestic organic products and expand the external markets of its sales. After all, the domestic organic market for the time being actually develops in conditions of absolute ineffectiveness of the current legislation in the field of organic. The substantiation of harmonization and perspectives of organic land use and taxation of organic producers is formed.

Originality. Identification of the stages of the evolution of the system of payments for the use of agricultural land with regard to the development of organic production in Ukraine: preparatory, transitional, formation, direct transformation, with clarification and periodization of the implementation of measures of regulatory and legal support for the payment of organic agricultural land use, which will help to take into account mistakes and develop recommendations measures for the development of organic farming in Ukraine.

Practical value. The obtained research results are the basis for solving practical problems concerning the payment system in the field of organic agricultural land use and further development of legislation and standards for organic land use and production in Ukraine.

Key words: system of payments for use of agricultural land; stages of evolution; organic land use; land payment; rent for state and communal property; single tax; EU Directive; Law of Ukraine.

 

Author Biographies

  • Petro Mykhailovych Skrypchuk, National University of Water and Environmental Engineering, National University of Water and Environmental Engineering
    dr.sc.(econ.), professor, professor at the department of management
  • Nataliia Leonidivna Khomiuk, Lesya Ukrainka Eastern European National University
    сand.sc.(econ.), doctoral student at the department of international economic relations and project management

References

Pavlikha, N.V. and Khomiuk, N.L. (2017), Transformatsiia systemy platezhiv za korystuvannia zemliamy silskohospodarskoho pryznachennia [The transformation of payment system for use of agricultural land], Volynianyn, Lutsk, Ukraine, 242 p.

Borovyk, P.M. (2007), “Directions of land tax development”, Zbirnyk naukovykh prats «Ekonomichni nauky». Seriia «Oblik i finansy», Iss. 4 (16), part 1, pp. 25–29.

Borovyk, P.M. (2008), “Formation of system of mandatory payments for agricultural land”, Thesis abstract of Cand. Sc. (Econ.), Kyiv, Ukraine, 17 p.

Dankevych, V.Ye. (2014), “Specificity of agricultural land use in the USA”, Ekonomichnyi forum, no. 1, pp. 60–64.

Martyn, A. (2013), “Updating of methodical principles of normative monetary valuation of agricultural lands”, Zemleustrii i kadastr, no. 3, pp. 30–51.

Mishenin, Ye.V., and Sapych, N.M. (2010), “Genesis of the introduction of a fixed agricultural tax”, Visnyk Sumskoho natsionalnoho ahrarnoho universytetu. Seriia «Ekonomika ta menedzhment», no. 9/2 (44), pp. 3–15.

Yushko, S.V. (2009), “Fixed agricultural tax: history and prospects of application”, Finansy Ukrainy, no. 1, pp. 63-72.

Shvorak, A.M. (2016), “Consolidation of agricultural lands”, Thesis abstract of Doctor. Sc. (Econ.), Kyiv, Ukraine, 41 p.

Sharyi, H.I. (2017), “Institutional provision of development of land relations in the agrarian sector of Ukraine”, Thesis abstract of Doctor. Sc. (Econ.), Lviv, Ukraine, 43 p.

The Verkhovna Rada of Ukraine (1991), The Law of Ukraine “About the taxation system” dated 25.06.1991 № 1251-ХІІ, available at: http://zakon2.rada.gov.ua/laws/show/1251-12 (access date June 21, 2018).

The Cabinet of Ministers of Ukraine (1995), The Resolution of Ukraine “About the Methodology of normative monetary valuation of agricultural land and settlements” dated 23.03.1995 № 213, available at: http://zakon4.rada.gov.ua/laws/show/213-95-%D0%BF (access date May 21, 2018).

The Cabinet of Ministers of Ukraine (1997), The Resolution of Ukraine “About the Methodology of normative monetary valuation of non-agricultural land (except for the land of settlements)” dated 30.05.1997 № 525, available at: http://zakon4.rada.gov.ua/laws/show/525-97-%D0%BF (access date June 12, 2018).

The Verkhovna Rada of Ukraine (1992), The Law of Ukraine “About payment for land” dated 3.07.1992 № 2535-XII, available at: http://zakon2.rada.gov.ua/laws/show/2535-12/page (access date May 15, 2018).

The Verkhovna Rada of Ukraine (2001), The Law of Ukraine “Land Code of Ukraine” dated 25.10.2001 №. 2768-III, available at: http://zakon4.rada.gov.ua/laws/show/2768-14 (access date June 13, 2018).

The Verkhovna Rada of Ukraine (2010), The Law of Ukraine “The Tax Code of Ukraine” dated 02.12.2010 № 2755-IV, available at: http://sfs.gov.ua/nk/ (access date June 21, 2018).

The Verkhovna Rada of Ukraine (2014), The Law of Ukraine “On Amendments to the Tax Code of Ukraine and Certain Legislative Acts of Ukraine on Tax Reform” dated 28.12.2014 № 71-VIII, available at: http://zakon2.rada.gov.ua/laws/show/71-19 (access date June 22, 2018).

Council Regulation of EU (2007) dated 28.06.2007 № 834/2007, available at: http://organicstandard.com.ua/files/standards/ua/ec/EU%20Reg_834_2007%20Organic%20Production_UA.pdf (access date June 12, 2018).

The Verkhovna Rada of Ukraine (2013), The Law of Ukraine “On the production and circulation of organic agricultural products and raw materials” dated 3.09.2013 № 425-VII, available at: http://zakon.rada.gov.ua/laws/show/425-18 (access date June 9, 2018)

The Verkhovna Rada of Ukraine (2018), The Law of Ukraine “On Basic Principles and Requirements for Organic Production, Turnover and Marking of Organic Products” dated 10.07.2018 № 2496-VIII, available at: http://zakon.rada.gov.ua/laws/show/2496-19 (access date July 15, 2018).

Commission Regulation of EU (2008) dated 5.09.2008 № 889/2008, available at: http://organicstandard.com.ua/files/standards/en/ec/EC_Reg_889_2008_Implementing_Rules_UA.pdf (access date June 10, 2018).

The Verkhovna Rada of Ukraine (1997), The Law of Ukraine “On the basic principles and requirements for the safety and quality of food products” dated 23.12.1997 № 771/97-VR, available at: http://zakon.rada.gov.ua/laws/show/771/97-%D0%B2%D1%80 (access date June 11, 2018).

Downloads

Published

2020-02-15

Issue

No. 7-8 (2018): INNOVATIVE ECONOMY

Section

Environmental economics and ecologization of the environment

License

Open-access articles (open-access journals)

Authors whose articles are published in open-access retain all rights to the content of the articles.

Open access articles are committed to be published under Creative Commons Attribution (CC BY) 4.0. This license allows others to distribute, edit, correct and build upon your work, even commercially, as long as they indicate your authorship. Detailed information at Creative Commons site: https://creativecommons.org/licenses/by/4.0/

Permissions for open-access journals

If the article is published in open-access under CC BY 4.0 or CC BY-NC 4.0 (which was possible till the 15th of December, 2018) licenses, users may reproduce it in accordance with their terms.

Additionally, if the article had been published under CC BY-NC 4.0 (this license authorizes others to download your works and share them with others as long as they indicate your authorship, but they can’t use them commercially in any case.), the use for the following commercial purposes requires permission:

– reproduction of content in a work or product intended for sale;

– reproduction in presentations, brochures or other marketing materials used for commercial purposes;

– distribution of the content to promote or market a person, product, course, service or organization;

– text and data mining for the purpose of creating a saleable product or product which benefits from promotional or advertising revenue;

– use of the content by a commercial entity or individual for the purposes of remuneration, directly or indirectly through sale, licensing, promotion or advertising;

– linking to the content (in an email, webpage, portable electronic device or otherwise) for the specific purpose of marketing or advertising a person, product, course, service or organization for commercial benefit.

For further details and permission requests, please contact.

How to Cite

“REGULATORY AND LEGAL FRAMEWORK IN THE FIELD OF TAXATION OF ORGANIC LAND USE”. INNOVATIVE ECONOMY, no. 7-8, Feb. 2020, pp. 78-85, https://inneco.org/index.php/innecoen/article/view/456.