Plakhtii T. Accounting and audit of calculations for the taxes at the agricultural enterprises

The object of research: the current system of accounting and auditing on farms within which is formed about payments for taxes. Objective: To prove the theoretical arguments and recommendations for improving organizational and methodological bases of accounting and auditing of payments for taxes on farms. Methods: a systematic approach, dialectical method of scientific knowledge, scientific abstraction, induction and deduction, analysis and synthesis, comparison, sampling and grouping, monitoring, summarizing, graphic image data. Scientific novelty: the first identifies the objects and auditing of payments for taxes in agriculture, taking into account the specific economic substance of such taxes, improved the organization of accounting for taxes by introducing a separate section of the Order of accounting policies, methodical approaches to designing analytical account of payments for taxes including industry features, documenting operations to payments for value-added tax for businesses that have a status of "agricultural", accounting for income tax accounting rules by constructing an algorithm for determining costs (income) income tax accounting registers, using subject provisions of the Tax Code of Ukraine, teaching methods and procedures applied in the audit of payments for taxes on farms, had the further development of interpretation of the notion of agricultural taxes, documentary accounting for payment of tax including tax laws.