  Exempting soybean and rapeseed exporters from VAT has a negative effect on
the economy of $\$$44.5-60.5 million per year. The implemented policy aimed to
increase the processing of soybeans and rapeseed by Ukrainian plants. As a
result, the processors received $\$$26 million and the state budget gained
$\$$2-18 million. However, soybean farmers, mostly small and medium-sized,
received $ 88.5 million in losses, far outweighing the benefits of processors
and the state budget.
