Tulush L. Land taxation in agriculture

Object of research: relations of agricultural commodity producers with state on the ground of taxation of their incomes got from agricultural land using. The purpose of research: elaboration of scientifіcally-grounded proposals relative to improvement of land taxation of agricultural production. Methods: dialectical, system analysis, abstractly logical, historic, economic-statistical, monographic, calculation, prognostication. Theoretical and practical results: the essential category "taxes" are specified, on that base is determined a concrete system composition of obligatory payments of agricultural enterprises to state and land-tax place in it; the mechanism lacks of land-tax have been exposed and proposals worked out in relation to their removal; the interaction peculiarities of both land and income taxation are defined; the suggestions in relation to improvement of tax and land legislation have been substantiated. Scientific novelty: the double economic nature of land taxing in agriculture has been determined; inexpedience of further functioning of special tax mode on taxing base of agricultural land in its present form has been based; content and producers incomes taxing system functioning peculiarities from land using are defined, an establishment idea of two parts of tax for agricultural land has got further development; to allot land-tax as local status has been recommended. Degree of introduction: the research results use by the Ministry of agrarian policy of Ukraine and in educational process of National agrarian university. Efficiency: using of research results will open opportunity to improve taxing of agricultural land, to regulate a system of direct economic branch taxing. Sphere, branch of use: the agricultural producers of various organizationally-legal forms.