International Journal of Economics, Finance and Management Sciences

Special Issue

Taxation of Foreign Economic Operations with Agricultural Products

  • Submission Deadline: Oct. 25, 2020
  • Status: Submission Closed
  • Lead Guest Editor: Natalie Shevchenko
About This Special Issue
The regulation mechanism of foreign economic activity involves the applying of customs tariff regime in the process of foreign economic operations. The experience of the global economy development shows that the nature of foreign economic operations is complicated and quite contradictory.
Effective functioning of foreign economic operations is possible only with the complexity of economic levers that regulate the movement of goods at domestic and foreign markets.
One of such levers is the taxation of foreign economic operations. Exactly from its quality and efficacy, the level of effectiveness of foreign economic operations state regulation will be dependent. Modern tax reforms should gain new meaning and contribute to the formation of effective regulation of foreign economic operations, taking into account the peculiarities of socioeconomic development in the country, the status of economic reform, the competitive ability level of domestic production, and its investment and innovative opportunities.
When forming a tax policy, the state, by changing the tax rates, tariffs, tax exemption of some industries, territories, population groups, can contribute to the growth or decline in economic activity, creation of the necessary market conjuncture, conditions for the priority economic sectors development, formation of a balanced social policy.
Using one or the other levers and tools of tax regulation, the state controls the changes in production structure, the rate of capital accumulation and the technical upgrading of production potential, preventing the growth in a budget deficit, and also provides inflation processes regulation, stabilization of the state financial status and a balanced budget. Having developed its foreign economic policy, the state determines the development direction, as well as the strategy and tactics for achieving the goal through foreign economic operations.
Therefore, effective taxation of foreign economic operations with agricultural products depends on the clear interaction of all elements in tax mechanism, particularly its methods, tools and levers, from the complex and effective interaction of its subjects and objects, endogenous and exogenous factors, and the systematization of the relevant factors allows adapt it to the peculiarities of the state foreign economic activity.

Aims and Scope:

  1. To study the theoretical, methodical and practical positions related to forming of tax regulation mechanism of foreign economic operations in the agricultural production and its efficiency estimations.
  2. To discuss theoretical and applied research related to tax regulation, customs tariff system, foreign economic activity, and indirect taxation.
  3. To analyze current issues about foreign economic operations with Ukrainian agricultural products.4. To determine relationship between Ukrainian foreign and fiscal policy in order to increase tax revenues to the state budget.
  4. To integrate approach to regulation of foreign economic operations with the agricultural products.
  5. To discuss the ways for improving the taxation of foreign economic operations in Ukraine.
Lead Guest Editor
  • Natalie Shevchenko

    Department of Economics, National University of Life and Environmental Sciences of Ukraine, Kiev, Ukraine

Guest Editors
  • Nadia Davydenko

    National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine

  • Inna Dolzhenko

    National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine

  • Lybov Hudoliy

    National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine

  • Nadia Mrachkovskaya

    National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine

Published Articles
  • The Role of Indirect Taxes in the Process of Filling the State Budget

    Mrachkovska Nadiia Kostiantynivna , Shevchenko Nataliia Yuriivna

    Issue: Volume 8, Issue 6, December 2020
    Pages: 219-223
    Received: Oct. 14, 2020
    Accepted: Nov. 11, 2020
    Published: Nov. 27, 2020
    DOI: 10.11648/j.ijefm.20200806.12
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    Abstract: The process of the state budget revenues formation is accompanied by economic relations which are based on the withdrawal of a share of economic entities revenues in the form of direct and indirect taxes to the centralized fund for financial resources. The priorities of the state in fiscal policy and the level of economic development of society are... Show More
  • Analysis of Trends in Taxation and Foreign Economic Operations with Cereal Products in Ukraine

    Natalie Yuriivna Shevchenko

    Issue: Volume 8, Issue 5, October 2020
    Pages: 188-193
    Received: May 25, 2020
    Accepted: May 27, 2020
    Published: Sep. 21, 2020
    DOI: 10.11648/j.ijefm.20200805.13
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    Abstract: The article is devoted to the evaluation of the current state of implementation of Ukraine’s foreign economic operations using cereal crops as an example. The dynamics and the structure of cereal crops products export and import over the past decades have been studied. The facts on increase in Ukraine’s export capacity exactly in the area of grain ... Show More
  • Review on Volumes of Foreign Economic Operations with Agricultural Products

    Natalie Yuriivna Shevchenko , Olena Oleksandrivna Lemishko

    Issue: Volume 7, Issue 6, December 2019
    Pages: 222-226
    Received: Nov. 05, 2019
    Accepted: Nov. 29, 2019
    Published: Dec. 25, 2019
    DOI: 10.11648/j.ijefm.20190706.17
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    Abstract: One of the main tasks for the state is approximation of the Ukrainian legislation to the EU Member States’ legislation in the area of trade and economic relations. For Ukraine, as an independent state, which today faces serious economic problems, the important task is to decide how to take the path of sustainable development of the economy, tax and... Show More
  • Review on Status and Trends in Taxation of Foreign Economic Operations in Ukraine

    Natalie Yuriivna Shevchenko , Shulga Ievgenii Viktorovych

    Issue: Volume 7, Issue 4, August 2019
    Pages: 103-106
    Received: Jul. 03, 2019
    Accepted: Aug. 20, 2019
    Published: Sep. 06, 2019
    DOI: 10.11648/j.ijefm.20190704.12
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    Abstract: Taxation of foreign economic operations is carried out by applying tariff and non-tariff regulatory methods and is based on the use of tax policy instruments ‒ customs duty, excise duty and VAT. Having defined its foreign economic and tax policy, the state determines the direction for development, as well as the strategy and tactics to achieve the ... Show More