A COMPREHENSIVE ANALYTICAL ASSESSMENT OF THE TAX BURDEN ON AN AGRICULTURAL ENTERPRISE AS A TOOL FOR SUPPORTING MANAGEMENT DECISIONS

Abstract

The purpose of research is to develop a comprehensive approach to the analytical assessment of the tax burden on an agricultural enterprise as a tool for justifying effective decisions. Methodology of research. The methodological basis of the research was a combination of methods of analysis and synthesis, generalization, and the identification of factor interrelationships. Findings. The study resulted in the development, based on an examination of existing approaches to assessing the tax burden, a systematization of existing theoretical and methodological principles, and an analysis of changes in tax legislation, of a set of tools for a comprehensive analytical assessment of the tax burden on agricultural enterprises, serving as the foundation for providing the information needed to make effective decisions. Taking into account modern approaches to the taxation of agricultural enterprises, it is recommended to conduct a comprehensive analytical assessment of their tax burden, distinguishing the following stages: 1) examine the dynamics of changes in the structure of tax payments, the amounts of taxes, fees, and charges paid during the tax (reporting) year; compare the amount of tax payments with the value of gross profit; and conduct a factor analysis of the volume of tax payments; 2) determine the 2) to determine a set of tax burden indicators based on the minimum tax base, total tax liability, and the amount of additional payments to the budget using various comparison bases (sales revenue, cost of sales, pre-tax profit, equity, balance sheet total, and area of agricultural land (including arable land)); 3) to assess the dynamics of tax burden indicators and compare them with industry averages; 4) to develop alternative solutions regarding possibilities for changing the structure of production, the scale of operations, and the taxation system, as well as their impact on the formation of tax burden indicators. An analytical assessment of the tax burden, conducted using the proposed approaches, makes it possible to identify the relationship between the amount of the minimum tax liability, the amount of taxes paid, and key indicators of the financial and economic performance of an agricultural enterprise, and thus serves as a tool for justifying effective decisions. Practical value. The practical significance of the study lies in the ability of agricultural enterprise managers, accountants, and tax consultants to use its results to make informed decisions and optimize the tax burden.