ІНТЕГРАЦІЯ ТЕОРЕТИЧНИХ І ПРАКТИЧНИХ АСПЕКТІВ  У ВИКЛАДАННІ ПОДАТКОВОГО МЕНЕДЖМЕНТУ В АГРОБІЗНЕСІ

Olena Biriuk; Mykhailo Kotsupatryi; Viktoriia Melnychuk

doi:10.18372/2786-5487.1.20268

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

Authors

Olena Biriuk Kyiv National Economic University, named after Vadym Hetman https://orcid.org/0000-0001-6784-3035
Mykhailo Kotsupatryi https://orcid.org/0000-0001-5528-3210
Viktoriia Melnychuk Kyiv National Economic University, named after Vadym Hetman https://orcid.org/0009-0001-5943-1302

DOI:

https://doi.org/10.18372/2786-5487.1.20268

Keywords:

tax management, agribusiness, tax planning, special taxation regimes, fiscal regulation, educational process

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.

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Published

2025-07-27

How to Cite

Biriuk , O., Kotsupatryi , M., & Melnychuk , V. (2025). INTEGRATION OF THEORETICAL AND PRACTICAL ASPECTS IN TEACHING TAX MANAGEMENT IN AGRIBUSINESS. Actual Problems in the System of Education: General Secondary Education Institution – Pre-University Training – Higher Education Institution, 1(5), 205–214. https://doi.org/10.18372/2786-5487.1.20268

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Issue

No. 5 (2025)

Section

Статті

License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.