Berezovskiy V. Tax regulation of export-import operations with an agricultural produce.

Research object is a tax mechanism in part of adjusting of export-import operations with an agricultural product. Research purpose: there is generalization of theoretical-methodological principles of the tax adjusting of foreign economic activity and development of practical recommendations in relation to forming of mechanism of taxation of export-import operations with an agricultural product in the conditions of membership of Ukraine in WTO. Methods: scientific abstraction, generalization, monographic, inductions and deductions, historical-logical, generalization, analysis and synthesis, comparatively economic, graphic, generalization, analogies. Theoretical and practical results: scientific positions and practical developments are formulated allow perfecting the tax adjusting of export-import operations with an agricultural product. Scientific novelty: first: grounded approaches to establishment of rates of import duty on an agricultural product on the basis of optimum combination of the followings elements: a) determination of industries development of which is state priority and forms export potential; b) providing of optimum level of saturation of markets of agricultural product; c) achieving the rational structure of foreign trade balance of country; d) an account of sums of state support is in the cost of the imported products (that unlike existent approaches will provide more effective adjusting of prices on food stuffs without application of measures which are forbidden of WTO); it is improved: interpretation of economic essence of duty, his double nature is set, as a result this payment can be classified and as a tax, and as collection, and his definition is specified, as a form of pay after: a) possibility of export of commodities by origin from this country, which have an insufficient level of industrial treatment to the oversea markets, if it threaten to its food safety; b) access of foreign commodities to the internal market of country which is corrected with the purpose of aligning the cost of the imported commodities in comparing to the domestic analogues, that is stipulated the differences of objective character; purchased subsequent development: estimation of mechanism of increase of competitiveness of domestic agricultural product due to the use of instruments of the tax adjusting, in particular certainly level of state support due to the dedicated modes of administration of VAT and the separate modes of correction of VAT are classified in obedience to the criteria of WTO. Degree of introduction: the results of dissertation are inculcated in work of post "Uman" Cherkassy area. Efficiency: will be instrumental in the improvement of adjusting of export-import operations with an agricultural product. Sphere, industry of the use: agroindustrial production of Ukraine.