The Relationship Between Taxation and the Efficiency of Rural Areas as an Economic Entity

In recent years, attention has been increasing to various aspects of rural development that form the socio-economic sustainability of small settlements. The subjects of the rural economy make a significant contribution to the socio-economic development of the village, and in fact it is agro-enterprises that act as a driver of rural development. The issues of taxation of agricultural enterprises are the most complex and at the same time the most "sensitive", however, insufficient attention is paid to these issues in the entire range of areas of sustainable rural development. Due to the fact that there is a direct relationship between the effectiveness of tax policy and the profitability of an economic entity, agricultural enterprises need to monitor the tax burden and control its level, while complying with the requirements of legislation regarding the regulation of taxation and labor relations. The article examines the problems faced by agricultural enterprises in connection with the constant reforms of the agricultural taxation system.