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INTEGRATION OF THEORETICAL AND PRACTICAL ASPECTS IN TEACHING TAX MANAGEMENT IN AGRIBUSINESS

INTEGRATION OF THEORETICAL AND PRACTICAL ASPECTS IN TEACHING TAX MANAGEMENT IN AGRIBUSINESS

Abstract

The article examines the integration of theoretical and practical aspects in teaching tax management in agribusiness. The importance of tax management for Ukraine’s agricultural sector, a strategic direction of the national economy, is defined. The multi-level taxation system of the agricultural sector, including general and special taxation regimes, is analyzed. The key aspects of teaching the discipline «Tax Management in Agribusiness Enterprises» and teaching methods that contribute to effective student learning are determined. У статті розглядається інтеграція теоретичних і практичних аспектів у викладанні податкового менеджменту в агробізнесі. Визначається значення податкового менеджменту для аграрного сектору України, який виступає стратегічним напрямом розвитку національної економіки. Аналізується багаторівнева система оподаткування аграрного сектору, що включає як загальний, так і спеціальний режими. Виокремлено основні підходи до викладання дисципліни «Податковий менеджмент на підприємствах агробізнесу» та методи навчання, які сприяють ефективному засвоєнню матеріалу студентами.

Keywords

fiscal regulation, податковий менеджмент, special taxation regimes, спеціальні режими оподаткування, agribusiness, агробізнес, фіскальне регулювання, tax management, educational process, навчальний процес, tax planning, податкове планування

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
hybrid