Rudaya M. The taxation of incomes agricultural households.

Research object is aggregate of financial relations which arise up between the state and physical persons in relation to taxation of their profits. Research purpose: generalization of theoretical-methodological principles of the personal profitable taxation and development on this basis scientifically grounded suggestions in relation to forming of profits mechanism taxation of rural households as inalienable component system of their state financial adjusting. Methods: abstractly logical and monographic, to classification and typology, induction and deduction, historical, to the analysis and synthesis. Theoretical and practical results: consist in generalization of theoretical principles of the direct personal taxation and clarification of methodological approaches to forming of profits mechanism taxation of physical persons in agriculture. Scientific novelty: first: grounded expedience of determination in quality of taxation subject is at the correction of tax from the profits of physical persons which live on rural territories, rural households and the order of taxation of gross income of all members of such economy is offered as the unique subject of financial relations; it is improved: tax accounting from a tax on the profits of physical persons, the form of general tax return of rural households is developed in particular, information from which it is suggested to use not only for determination of obligations of taxes but also for the aims of the budgetary financing, realization of social defense of rural households members, forming of the objective system of information in relation to the level of their profits and results of activity; purchased subsequent development: understanding of economic nature of tax is on the profits of physical persons by clarification of his personal touches and executable functions, in particular control function which provides the state possibility of observance verification the economic subjects of the set financial rules and authenticity of the declared performance of, indicators which are certain as an object of taxation or his constituents. Degree of introduction: the results of dissertation are inculcated in the economies of the Kyiv area and Ukraine. Efficiency: will be instrumental in the improvement of taxation of profits of rural households. Sphere, industry of the use: agroindustrial production of Ukraine.