INSTITUTIONAL AND MANAGEMENT ARRANGEMENTS OF TAX BURDEN OPTIMIZATION ON THE AGRICULTURAL ENTERPRISES

Abstract

The rapid change of legal act Ukraine helps to find and detection of new factors that influence the optimization of the tax burden and economic efficiency of documestic agricultural enterprises. Therefore optimization of organizational and managerial aspects of taxation and the tax burden research of agricultural entities at the current stage of economic development requires further research. The term «tax burden» is adduced in this article, the analysis of tax in the context of tax policy agricultural and industrial field of Ukraine is implemented, the main factors of accounting innovations have been researched in order to improve total tax burden ratio. The analysis of efficiency evaluation in tax policy of the agricultural enterprises is conducted. The main articles of improving tax burden index on the agricultural enterprises as defined in International Financial Reporting Standards (IFRS) are formed through DEA-analysis.

Keywords

• tax policy
• tax burden efficiency ratio
• DEA-analysis
• IFRS
• tax optimization.