Oprya E. Special direct taxation in agriculture

The thesis is presented for a scientific degree of candidate economic sciences in specialty 08.00.08 - money, finance and credit. - the national scientific center "The Institute of Agrarian Economics" UAAS, Kyiv, 2008. The thesis is dedicated to an investigation of theoretical, methodical and practical points of the special direct taxation in agriculture. Infancy preconditions and characteristics of formation of the special direct taxation in agriculture were described in the work, also it was analyzed functional mechanism and acting level of the special direct taxation in agriculture and estimated perspective for it's development in future. It was generalized theoretical principles of special direct taxation in agriculture, it was rectified methodical approaches for such taxation in agriculture. Acting forms of special taxation were defined, and it was found out their economical gist and practical significance nowadays. Character of simplified taxing was analyzed for representatives of small entrepreneurship in terms of agriculture production and its disadvantages and benefits were defined. It was estimated effectiveness of action of the fixed taxing mechanism, its disadvantages and benefits were defined. It was reasoned ways of improvement of special direct taxation's mechanism for agriculture producers, especially specific regime constructing for different producers, which are varies from each other by organizational and productive form, - ranches, manufacture-animal enterprises.