Sapych N. The economical efficiency of the land-use of agricultural enterprises and the taxable part of its regulation

Object: economic processes of increase of efficiency of land-tenure of agricultural enterprises are on the basis of application of regulative mechanism of the system of taxation. Aim: deepening methodological positions and development of practical recommendations in relation to the increase of economic efficiency of land-tenure of agricultural enterprises. Methods: historical, comparison, abstractly logical, statistical, expert estimations. Results: developed methodological and organizational bases of increase of efficiency of land-tenure by the improvement of taxation of agricultural enterprises. New ness: grounded mechanism of application of government bills of recreation of fertility of agricultural earths, the system of indexes of efficiency of the use of the landed resources agricultural enterprises is improved, classification of factors of economic efficiency of activity of agricultural enterprises is grounded suggestion in relation to determination of optimum level of the tax loading of agrarian enterprises. Sphere of introduction: agricultural enterprises and organs of state administration