Kysliak K. Development of direct taxation is in agriculture

Dissertation is devoted research of theoretical, methodological principles of the system of direct taxation in agriculture of Ukraine, to development scientifically - the grounded suggestions in relation to the improvement of mechanisms direct taxation. Watching evolution of theoretical essence of taxes, essence and maintenance of direct taxation is specified as an economic category, essence and maintenance of direct taxation is found out in agriculture, it specific features and grounded methodical expedience of selection of it as subsystems of the national system of taxation. Grounded necessity of revision of criteria of taking of subjects of menage to the category agricultural commodity producers; carried out tax payments sil'gospvirobnikam and influence of level of the tax loading on the economy of agricultural enterprises. Pre-conditions and consequences of functioning of the fixed agricultural tax and grounded expedience of his subsequent use are appraised. Grounded necessity of the differentiated going near taxation of separate industries, separate enterprises, including, enterprises of industrial type with determination of object and base of taxation, size of tax rate, and to the period of payment of taxes. On the basis of generalization of experience of foreign countries certainly directions of the use of mechanisms of taxation are for creation of investment climate being in charge structures.