Marusik E. Economic mechanism of the stimulant system of taxation in Agricultural

Object of research - taxation of agricultural enterprises. The purpose of research - the theoretical ground and practical development of basic directions of development of stimulant taxation of agricultural enterprises. Methods of research - abstractly-logical method, systems analysis, correlation analysis, multifactor, comparative economic analysis. Theoretical and practical results, their novelty - theoretical value of the got results consists of generalization of tendencies of the stimulant system of taxation of agriculture, and practical - in estimation of modern agriculture of the Crimea as object of taxation, and determination of level of taxation of agricultural enterprises of the Crimea. The construction of stimulant taxation of agricultural enterprises on the base of differential rent and dependence between differential rent and level of taxation and the features of agricultural producers as subjects of taxation is first developed; perfected determination difference of concepts of methods of calculation of indexes of level of taxation of tax press, model of rational taxation of agriculture, on the scale of transition from the existent level of taxation norm; method of the united agricultural tax on different productions type of economies. Efficiency of introduction -developments for consideration and further use to Ministry of finance of the Crimea and State tax administration of the Crimea. Sphere of application - basis for the special course which forms at graduating students skills of future specialist on taxation, and state organization which collect and redistribute taxes.