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Tax Sustainability in Ukraine: A Case of Agricultural Companies

Author

Listed:
  • Svitlana Boiko

    (Department of Finance, National University of Food Technologies, 03041 Kyiv, Ukraine)

  • Maryna Nehrey

    (Department of Economic Cybernetics, National University of Life and Environmental Sciences of Ukraine, 03041 Kyiv, Ukraine)

  • Nadiia Davydenko

    (Department of Finance, National University of Life and Environmental Sciences of Ukraine, 03041 Kyiv, Ukraine)

  • Viktor Karbivskyi

    (Department of Finance, National University of Life and Environmental Sciences of Ukraine, 03041 Kyiv, Ukraine)

Abstract

The purpose of this article is to study the tax sustainability of agricultural companies in Ukraine. This article developed the following working hypotheses, which were derived from the main purpose of the study. The methodology for the assessment of tax sustainability has been improved due to the development of indicators of tax sustainability at all levels of the tax hierarchy. Our study confirms the hypothesis that the tax sustainability of Ukraine is worse than that of OECD member countries. The hypothesis that the tax sustainability of agricultural companies in Ukraine is worse compared to other sectors of the economy was confirmed as well. The main reason for the instability in the tax system and taxation of the agricultural sector of Ukraine is changes in tax legislation. The issue linked to the instability of agricultural companies is the lack of a company tax strategy. The research results presented in the paper are of considerable importance for ensuring the tax sustainability of agricultural companies in Ukraine.

Suggested Citation

  • Svitlana Boiko & Maryna Nehrey & Nadiia Davydenko & Viktor Karbivskyi, 2022. "Tax Sustainability in Ukraine: A Case of Agricultural Companies," Economies, MDPI, vol. 11(1), pages 1-25, December.
    • Handle: RePEc:gam:jecomi:v:11:y:2022:i:1:p:6-:d:1011804
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    References listed on IDEAS

    as
    1. Celikay, Ferdi, 2020. "Dimensions of tax burden: a review on OECD countries," Journal of Economics, Finance and Administrative Science, Universidad ESAN, vol. 25(49), pages 27-43.
    2. Naoufel Mahfoudh & Imen Gmach, 2021. "The Effects of Fiscal Effort in Tunisia: An Evidence from the ARDL Bound Testing Approach," Economies, MDPI, vol. 9(4), pages 1-20, December.
    3. Paientko Tetiana & Oparin Valeriy, 2020. "Reducing the Tax Burden in Ukraine: Changing Priorities," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 28(3), pages 98-126, September.
    Full references (including those not matched with items on IDEAS)

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