Synyavska L. Taxation of agricultural enterprises and ways of its improving

Object of research: sphere of financian relations between agricultural enterprises and budgets of different levels in a part of recovering the state nessesary payments, economic object: agricultural enterprises of Lviv region. The purpose of research: elaboration of scientific and motivated proposals for direct and indirect taxation mechanisms improvement. Methods: historical and comparing-historical, abstact-logical, analysis and synthesis, economical-statistical, grouping, tabuar presentation of numerical datas, graphic, corelation analysis, prognosing and adaptation. Theoretical and practical results: recomendations for instruments and mechanism of direct and indirect taxation improvement are grounded. the main results of research can be used by legislative and executive authority for improvement of legislative and normative and law base ofbranch enterprises taxation. Scientific novelty consist in development of theoretical and methodological aspects of agricultural enterprises taxation, elaboration of scientific and motivated proposals for direct and indirect taxation mechanism improvement. For the first time its realized complex estimation of special mode of VAT administer in agricultural sphere (named fixed collection) provided by cl. 8' Law of Ukraine " About VAT",elaborated proposals for its mechanism improvement and is grounded the methodic of determination optimal size of its rates; is proved inadvisable use of VAT lowered rate on agricultural production stage which will bring to deterioration of financial condition of branch. Degree of introduction: the results of thesis research are used in practical activity of Control and Inspection Administration of Lviv region (№ 08-16/3412 from 20.12.2005), Zhovkivska State Taxation Inspection of Lviv region (№ 12238 from 26.12.2005), also in scientific process of Lviv State Agricultural University (№01-25-03/3 from 4.11.2005). Efficiency: recomendations and proposals will further agricultural enterprises taxation improvement. Sphere, area of use: agricultural enterprises, scientific institutions.