Comparative analysis of the mechanism of functioning of the general and special regimes of taxation applied by agricultural producers

The purposes of the article are to conduct a comparative analysis and reflect the main advantages and disadvantages of applying the general tax regime and the tax system for agricultural producers with a single agricultural tax; to select the criteria and determine the impact of the value added tax on the formation of the selling price on the agricultural market from the point of view of the size of the organization and from the point of view of the effect of the value added tax on cash flow; to consider the relationship between cash flow and tax burden management, examine the impact of the choice of taxation system on the organization's safety margin; to consider the methodology for the preparation of the cash flow statement, based on international financial reporting standards, taking into account cash flows, both positive (income) and negative (expense), which will allow to evaluate cash flow indicators. The cash flow statement, compiled indirectly by two methods in accordance with international financial reporting standards, is an additional source of information on the effectiveness of the use of enterprise funds and cash flow directions. The proposed indirect method of compiling a cash flow statement is more often used in foreign practice due to its informativeness. Some other purposes are to draw conclusions about the effectiveness of the use of a single agricultural tax for small farms, as this will create a higher margin of safety in difficult market conditions; to highlight the informativeness of the cash flow statement, compiled indirectly, as the report allows you to determine the degree of reinforcement of profits as a result of changes in the assets and liabilities of the organization with available funds.