THE IMPACT OF CHANGES IN TAX LEGISLATION ON THE ACTIVITIES AND FINANCIAL CONDITION OF FISHING COMPANIES

The article analyzes the impact of changes in tax legislation, in particular the application of the profit tax rate and the increase in the rate of fees for the use of aquatic biological resources (WBR), on the activities and financial condition of fishing companies. The trend in changing costs and objective reasons for the decline in the profitability of the industry are shown. At the same time, the economic and social significance of the development of fisheries in our country is shown, taking into account changes in relations with traditional partners in fish export from Northern European countries. The author analyzed the financial condition of the fishing industry. The issue of fairness of taxation and the equal intensity of the tax burden on companies in the fishing industry in comparison with the IT industry was raised.