Ushcapivska N. Functioning of the value-added tax in an agriculture

Object of research: tax relations of agricultural commodity producers with the budget concerning collecting the of the value-added tax. The purpose of research: development of the scientifically-grounded offers concerning improvement of the mechanism of functioning of the VAT and increase of a regulating and stimulating role of this tax in an agriculture, in view of world experience and specificity of area. Methods: the system approach, abstract - logic, economic - statistical, monographic, graphic methods, the comparative analysis. Theoretical and practical results: the basic scientific positions of the dissertation are directed on improvement of the mechanism of the taxation of the of the value-added tax in an agriculture with the purpose of amplification of regulating and stimulating functions of the tax and display specificity of area. Scientific novelty: it is proved, that the VAT has the mixed form of the taxation; it is offered to divide agricultural commodity producers as payers of the VAT,depending on volumes of realization; ways of amplification of regulating and stimulating functions of the VAT to an agriculture are formulated; for the first time duration of restoration of budgetary receipts from the VAT is determined in case of decrease in the tax loading created by this tax, by the example of economic parameters of agricultural commodity producers of Zhitomir area; has got the further development of a substantiation of the basic actions on improvement of the mechanism of collecting of the value-added tax in view of seasonal features of activity of agricultural commodity producers; the form of the reporting from the of the value-added tax for agricultural commodity producers in which the offered changes in the mechanism of the taxation are taken into account is developed. Degree of introduction: results of research are used by Central administrative board of an agriculture and the foodstuffs of Zhitomir area, the State tax administration in Zhitomir area, in educational process of theEuropean university. Efficiency: results of researches will assist increase of a regulating and stimulating role of the tax in an agriculture. Sphere, area of use: the Supreme Rada of Ukraine, the Ministry of an agrarian policy of Ukraine, the State tax administration.