University of agribusiness and rural development, Fiscal policy, globalization and economic growth: sustainable development challenges and perspectives

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IMPROVEMENT OF THE TAXATION SYSTEM IN THE CONTEXT OF REPRODUCTION OF SOIL FERTILITY IN UKRAINE
Anatoliy Kucher

Last modified: 2020-02-26

Abstract


The relevance of the study is that Ukraine, unfortunately, still doesn’t have any system of funding measures for protection and rational use of land and improving soil fertility. Funding from the state budget, if it is carried out, is not systematically, through various sources, preferably as a residual principle. One of the main conditions for sustainable soil management is the improvement of the taxation system of agricultural enterprises.


Keywords


taxation system; sustainable soil management; soil fertility; reproduction of soil fertility; funding sources; normative monetary assessment of land; Ukraine

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