WAYS FOR IMPROVING OF FISCAL-ACCOUNTING REGULATION TO THE CONTEXT OF AGRICULTURAL EXPORTS IN UKRAINE ACCORDING TO THE WORLD TRENDS

Abstract

The object of research: the procedural order of fiscal and accounting regulation of revenues from export agricultural products (export receipts, the export duty). Investigated problem: obtaining stable and repetitive connection between the accounting part, the fiscal part of the regulation and exports of agricultural goods with possibility of improvement. The main scientific results: it is revealed that the first stage of fiscal-accounting regulation of exported agricultural products is transactions’ accounting on accounts. It should be noted that, after the abolition of the mandatory sale in Ukraine, there is no need to apply the distributive account in export of agricultural products. It will help to reduce the time of enrollment the currency and its using by exporters for their needs. It is determined too, that the second stage of the regulation is the export receipts and revenues from the export duty. Moreover, using economic (mathematical) modeling, based on correlation-regression analysis, it is illustrated positive effects for reducing of export duty rates on revenues from export agricultural products in Ukraine. The area of practical use of the research results: Government of Ukraine in formation of export strategy, and exporters – in the context of accounting. Innovative technological product: the regulation technology of the cyclical accounting and fiscal parts in agricultural exports with using modeling econometric analysis for determination of direction of its development. Scope of the innovative technological product: Ukraine’s Government practice in using mathematic modeling for determination of trends of agricultural exports.