Podzigoon S. Organizational and economic basis for regulating the activities of agricultural enterprises by means of taxation

The object of the study is the organizational and economic basis for regulating the activities of agricultural enterprises on the basis of the tax system mechanism. The aim of the research: Development of science-based recommendations for improving the organizational and economic mechanism of governmental regulation of agricultural enterprises as the basis of the agricultural sector through the taxation. Methods of research: analytical, method of statistical grouping, graphic, experimental, method of correlation and regression, monographic and logical. Theoretical and practical results: governmental regulation of agricultural enterprises activity through the improvement of the taxation system; the results can be used in the work of the legislative and executive authorities with the further improvement of the normative and legal documents as for governmental regulation of agricultural enterprises activity. The novelty of the research: New organizational and economic operating levers of governmental regulation of agricultural enterprises in the context of reforming the basis of charging the fixed agricultural tax with the rate of the coefficient of indexation of the normative monetary evaluation of land are proposed. A model of regulation of agricultural enterprises activity by means of taxation, which greatly enhances the incentives and the redistributive functions of taxation and gives them defining value is developed. The level of implementation: The results of research are admitted for use by the Department of agricultural development of Cherkassy Regional State Administration, the main Department of the state Treasury of Ukraine in Vinnitsa region, Jashkov United governmental tax inspection in Cherkassy region, The Department of the agro-industrial development of Uman district administration, Uman National University of gardening, the branch of the public enterprises such as "The governmental food and grain Corporation Ukraine", "Uman grain elevator", agricultural LLC "Prometheus" which is located in Uman region of Cherkassy area. Areas of use - rural economics and agricultural business.