Gerasymuk I. Account and control of calculations of agricultural enterprises with a budget

In dissertation research of development of theory, methodologies and organizations of account as well as control of agricultural enterprises calculations, is conducted with a budget on taxes. Its categories and principles are specified, directions of their development are certain on the modern stage of markets transformations in Ukraine.Classification of the stages of account and taxes control becoming, understanding of their role and place in a taxes relations management are in basis of research. Composition of objects and subjects of account and control of taxes is specified, their intercommunications in the control the relations of taxes system between agricultural enterprises and budget at payment of taxes.Systematisation of legislative approaches to forming of taxation objects, calculation and payment of taxes regulation mechanism are conducted. Approaches of system account of taxes organization by enterprises of branches are offered. For the improvement of calculations on taxes it is suggested co-ordinate of taxation system with agricultural activity specific and improves of taxes accounting methodology.Modern condition of the checking of taxes system and its efficiency of management of the taxes relations providing are appraised. Ways of improvement of forms and methods of conducting of taxes control as it applies to the modern condition of management are offered.