The aim of research is to establish on theoretical and methodological approaches levels of economic and accounting and control of payments for taxes and payments on farms and developing practical recommendations to improve accounting and control of taxation at stabilizing and further development of agricultural production. The object of inquiry - accounting and control of state tax relations with agricultural enterprises in Ukraine and Jordan. Subject of research - the development of theoretical, methodological and practical issues of accounting and control in the management of taxation of agricultural production. Research methods: abstraction, analysis and synthesis, induction and deduction, graphic, comparison, grouping table. Scientific novelty of the results is the theoretical justification approaches and developing practical recommendations to improve accounting controls and taxation of agricultural production in Ukraine and Jordan. During the study received the following main results that characterize the novelty of the essence and submitted for protection: the first assessed the advantages of Jordan's integrated accounting system, which includes financial, management and tax accounting and its implementation in Ukraine, which will improve accounting analysis and control of taxation of agricultural production; the methodical approach to ensure control over the formation costs to improve efficiency of profitability of agricultural production, control and accounting charges and tax on personal income in Ukraine in terms of differential tax rates, providing much fairer distribution of resources in society; received further development of net taxes, value added tax and profit tax for legal entities in the industry perspective, which enables to stimulate the development of agricultural production, the system of internal standards for administrative decisions, aimed at reducing costs of agricultural enterprises in the crisis, which optimizes the amount of material and labor costs, to predict the amount of taxes, economic direction of the implementation of the amortization policy of agricultural enterprises and land evaluation as a key resource in agricultural production, ensuring the improvement of the validity of the determination of the object of taxation,cost accounting to improve the quality of crop production and open separate sub-accounts to account 23 "Production", which promotes the growth of income and tax base, model analysis of costs for obtaining and selling of agricultural products, which can be used to predict the feasibility of production, calculated for any volume of production and the amount of spending will be beneficial to receive it, determine effectiveness of additional investments before and after implementation of the project, alternative variants of typical business transactions on accounts according to international standards, that would improve the accounting and control.
