Prokopchuk O. The mechanism for collecting value added tax in agricultural production

The object of research: economic relations, arising from the operation of VAT in agriculture production, the research of commercial agricultural producers and processors of Cherkasy region. Objective: To deepen theoretical and methodological principles of functioning of VAT and study of practical guidelines for creating effective mechanism for collecting it in agricultural production. Methods: generalization, monographic, abstract logic, induction and deduction, analysis and synthesis of historical and logical, comparative economic, graphic, generalization, analogies, Economics and Mathematics, forecasting, scientific prediction, comparison, compare, statistics. Scientific novelty: the first time through the use of multivariable regression models depending on the degree of influence of key factors on the size of livestock subsidies due to obligations with VAT processing enterprises, reasonably functional orientation VAT with regard to the specifics of his collection in agricultural production, improved principles of operation of a special mechanism regime subsidizing livestock producers at the expense of the VAT rate approaches to the definition of fixed fee for refund of input VAT when using the rate of compensation for agricultural enterprises.