[
Alm, J., El-Ganainy, A. (2013). Value-added taxation and consumption. International Tax and Public Finance, 20(1), 105-128.10.1007/s10797-012-9217-0
]Search in Google Scholar
[
Baranova, V., Dubovik, O. (2013). The impact of the tax burden on business development. Scientific Bulletin of the National University of the State Tax Service of Ukraine (Economics, Law), 1(60), 25-30.
]Search in Google Scholar
[
Council Directive 2006/112 / EC of 28 November 2006 on the common system of value added tax https://eur-lex.europa.eu/eli/dir/2006/112/oj, (accessed on 2021/01/28).
]Search in Google Scholar
[
Demyanenko, M. (1999). Reforming tax relations in the agricultural sector of agriculture. Economics of AIC, 6, 78-80.
]Search in Google Scholar
[
Draft laws on the website of the Verkhovna Rada of Ukraine http://w1.c1.rada.gov.ua/pls/zweb2/webproc2 (in Ukrainian), (accessed on 2021/01/28).
]Search in Google Scholar
[
Halushchak, I., Kokhan, I., Dmytrovska, V. (2019). Features of Tax Policy in Ukraine in the Context of European Integration Online Journal Modelling the New Europe, 31, 90-103.10.24193/OJMNE.2019.31.05
]Search in Google Scholar
[
Hogan, L. (2012). Non-renewable resource taxation: policy reform in Australia. Australian Journal of Agricultural and Resource Economics, 56(2), 244-259. doi.org/10.1111/j.1467-8489.2012.00583.x10.1111/j.1467-8489.2012.00583.x
]Search in Google Scholar
[
Kostornoi, S. (2014). Directions of reforming the taxation of agricultural enterprises. Collection of scientific works of the Tavriya State Agrotechnological University (economic sciences), 2. 110-113.
]Search in Google Scholar
[
Kovalenko, N., Hutsol, T., Kovalenko, V., Glowacki, S., Kokovikhin, S., Dubik, V., Mudragel, O., Kuboń, M., Tomaszewska-Górecka, W. (2021). Hydrogen Production Analysis: Prospects for Ukraine. Agricultural Engineering,25(1), 99-114.10.2478/agriceng-2021-0008
]Search in Google Scholar
[
Kovalenko, N., Kovalenko, V., Hutsol, T., Ievstafiieva, Y., Polishchuk, A. (2021a). Economic Efficiency and Internal Competitive Advantages of Grain Production in The Central Region of Ukraine. Agricultural Engineering, 25(1), 51-62.10.2478/agriceng-2021-0004
]Search in Google Scholar
[
Krysovaty, A., Vasylevska, G. (2013). The latest paradigm of preferential taxation. Kyiv: Center for Educational Literature.
]Search in Google Scholar
[
Laffer, A., Seymour, J. (1979). The Economics of the Tax Revolt. New York: Harcourt Brace Jovanovich
]Search in Google Scholar
[
McGee, R.W. (2008) Taxation and public finance in transition and developing economies. New York: Springer Science & Business Media.10.1007/978-0-387-25712-9
]Search in Google Scholar
[
Odintsov, O., Yevtukhova, T., Vasylkonova, E., Kunchenko-Kharchenko, V. (2020) Influence of tax burden on economic development of agricultural enterprises in Ukraine Journal of Eastern European and Central Asian Research, 7, 150-162.10.15549/jeecar.v7i1.328
]Search in Google Scholar
[
Prokopchuk, E. (2014). Features of the transformation of the special regime of VAT collection in the field of production and processing of agricultural products. Prospects for Science and Education, 4(10), 167-173.
]Search in Google Scholar
[
Rymanov, A. (2017). Differential land rent and agricultural taxation. Agricultural Economics (Zemědělská ekonomika), 63(9), 421-429.10.17221/127/2016-AGRICECON
]Search in Google Scholar
[
Shevchuk, V., Kopych, R. (2018). Assessing Fiscal Sustainability in Ukraine: TVP and VAR/VEC Approaches. Entrepreneurial Business and Economics Review, 6(3), 73-87.10.15678/EBER.2018.060305
]Search in Google Scholar
[
Siroky, J., Krajcova, J., Hakalova, J. (2016). The taxation of agricultural land with the use of multi-criteria analysis. Agricultural Economics–Czech, 62, 197-204.10.17221/183/2015-AGRICECON
]Search in Google Scholar
[
Slemrod, J. (1990). Optimal taxation and optimal tax systems. Journal of economic Perspectives, 4(1), 157-178.10.1257/jep.4.1.157
]Search in Google Scholar
[
State Statistics Service http://www.ukrstat.gov.ua (in Ukrainian), (accessed on 2021/01/28).
]Search in Google Scholar
[
Tax Code of Ukraine https://zakon.rada.gov.ua/laws/show/2755-17 (in Ukrainian), (accessed on 2021/01/28).
]Search in Google Scholar
[
Troilo, M., Zdziarski, M., Collins, J. M. (2017). Competitiveness, Technology Licensing, and Ease of Paying Taxes: A 30-Country Study. Entrepreneurial Business and Economics Review, 5(4), 11-34.10.15678/EBER.2017.050401
]Search in Google Scholar
[
Trusova, N., Synchak, V., Borovik, L., Kostornoi, S., Chkan, I., Forkun, I. (2020). Fiscal policy in a decentralized space of the financial system of Ukraine. International Journal of Criminology and Sociology, 9, 2891-2904.
]Search in Google Scholar
[
Tryhuba, A., Hutsol, T., Glowacki, S., Tryhuba, I., Tabor, S., Kwasniewski, D., Sorokin, D., Yermakov, S. (2021). Forecasting Quantitative Risk Indicators of Investors in Projects of Biohydrogen Production from Agricultural Raw Materials. Processes 2021, 9(2), 258.10.3390/pr9020258
]Search in Google Scholar
[
Tryhuba, A., Hutsol, T., Tryhuba, I., Pokotylska, N., Kovalenko, N., Tabor, S., Kwasniewski, D. (2021). Risk Assessment of Investments in Projects of Production of Raw Materials for Bioethanol. Processes 2021, 9(1), 12.10.3390/pr9010012
]Search in Google Scholar
[
Tsap, V. (2018). Control of the tax burden on taxpayers by regulatory authorities. Collection of scientific works of the Tavriya State Agrotechnological University (economic sciences), 2(37), 236-242.10.31388/2519-884X-2018-37-236-242
]Search in Google Scholar
[
Tulush, L. (2016). Tax reform in agriculture: risks and prospects. Collection of scientific works of Uman National University of Horticulture. 88(2), 20-33.
]Search in Google Scholar
[
Uryszek, T. (2018). Fiscal Sustainability of Local Governments in the Visegrad Group Countries. Entrepreneurial Business and Economics Review, 6(3), 59-71.10.15678/EBER.2018.060304
]Search in Google Scholar
[
Vasiljevic, Dusan (2016). Taxation of agricultural and forest land: Comparative perspective and practice in Serbia. Ekonomika poljoprivrede, 63(2), 713-726.10.5937/ekoPolj1602713V
]Search in Google Scholar
[
Wach, K. (2006). Systemy podatkowe krajów Unii Europejskiej. Wolters Kluwers Polska, Kraków. ISBN: 83-7484-030-7.
]Search in Google Scholar
[
Yatsukh, O. (2015). Ways to optimize the tax burden for business entities in the agricultural sector of Ukraine. Collection of scientific works of Tavriya State Agrotechnological University. (Economic sciences). 1(29), 187-191.
]Search in Google Scholar
[
Zhuk, V. (2011). Status and development of special tax regimes for agrarian business. Finance of Ukraine, 7, 33-42.
]Search in Google Scholar