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:
- 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.
- To discuss theoretical and applied research related to tax regulation, customs tariff system, foreign economic activity, and indirect taxation.
- 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.
- To integrate approach to regulation of foreign economic operations with the agricultural products.
- To discuss the ways for improving the taxation of foreign economic operations in Ukraine.