Malinina N. Direct taxation of agricultural producers

Research object: the system of direct taxation in agriculture in Ukraine, economic object of study are agricultural producers of different legal forms Vinnytsia region. Objective: To study the theoretical basis for forming an effective system of direct taxation of agricultural producers, to improve teaching approaches and provide practical recommendations for the relevant transformation mechanism of direct taxation designed to create equal competitive conditions for different organizational forms of management in agriculture and expanding the revenue base of local budgets. Methods: historical, mathematical formalization, modeling, comparison, structural-functional analysis, prediction, adaptation, generalization, clustering, correlation and regression analysis, induction, deduction, graphic. Scientific novelty: the first time developed a conceptual model of direct taxation in agriculture, which is based on the formation and use of inter-specific tax regimes for selected based on scientifically based criteria for categories of producers, improved mechanism for a special regime of direct taxation in agriculture approaches to taxation of income of rural households from of agricultural products specified ethnic composition of fiscal relations in agriculture, received the further development of international experience generalization of tax regulation in agricultural production, proposals for increasing the efficiency of the tax mechanism study of quantitative and qualitative parameters of rural households.