Osadchyi S. Indirect taxation of agricultural commodity producers

Object of research: the economic attitudes the agricultural goods manufacturers with the state under the taxation. The purpose of research: development of the scientifically proved offers on improvement and increase of efficiency of the mechanism functioning the indirect taxation the agricultural goods manufacturers. Methods: a method of theoretical search, monographic, comparison, groupings, tabulared, graphic, method of integration of results, method of forecasting. Theoretical and practical results: the development of the indirect taxation and features of application the tax on added cost the agricultural goods manufacturers is analyzed; the volumes, dynamics and place of the indirect taxation in state financial support of agrarian manufacture are determined; the foreign experience of the indirect taxation with the purpose coordination of domestic tax systems to the requirements of EU is generalized; the offers on improvement of the mechanism of calculation and payment of the tax on added cost, strengthening of its stimulating function on development of production plant-growing and animal industries are developed. Scientific novelty: theoretical generalization of bases of development and increase of efficiency functioning of the tax on added cost on the basis of strengthening its regulating function. Degree of introduction: the results of researches are used in practical activity by State tax administration in the Chernigov region, are accepted to introduction by Main management of an agriculture and foodstuffs Chernigov regional state administration. Efficiency: use of results of researches will assist development of agricultural manufacture and stabilization of receipts in the budget. Sphere, branch of use: bodies of state authority and managements, the agricultural goods manufacturers.