Synchak V. System of taxation in agriculture of Ukraine: theory, methodology and practice

The system of taxation in agriculture of Ukraine is research object. A research purpose is a ground of theoretical and methodological principles of the system of taxation in agriculture of Ukraine with the leadthrough of estimation of its constituents, cognitions of features and conformities to law of development on the stages of becoming and determination of directions of improvement in the context of market transformations, incident to the economic system of the state. Research methods: system method, analysis and synthesis, scientific abstraction, dialectical, logical, historical, graphic, comparative analysis, typological grouping, questionnaire supervision, monographic description, economic-statistical dependence's equalizations. Certain theoretical and methodological principles and practice of functioning of taxation system in agriculture of Ukraine have been researched in the scientific thesis. The essence and content of the dissertation have been defined from the point of view of systematic approach to the problem. The basic principles of taxation have been systematized and the author's classification of these principles has been given. Specific peculiarities of development of scientific thought in the field of taxation system in various economic schools have been scrutinized and regarded. The retrospective analysis of the process of taxation system establishment in agriculture has been realized. Separate stages of the process have been singled out. The estimation of the system in the context of taxes - in force and tax collections has been accomplished. The basic tendencies and ways of improvement of taxation system in agriculture of Ukraine have been grounded. The scientific novelty of results consists in the ground of theoretical and methodological principles of the system of taxation in agriculture of Ukraine, estimation of its constituents and development of ways and directions of their improvement. Research results drawn on by Committee of Verkhovna Rada of Ukraine on questions of tax and custom policy, by Cabinet of Ministers of Ukraine, in the educational process of the Khmel'nickiy university of management and right, it is recommended to apply in practical work of government tax service in the Khmel'nickiy area. Efficiency: drawing on research results will be instrumental in the subsequent improvement of the system of taxation in agriculture taking into account development of industry and growing necessities of the centralized and decentralized funds of financial resources. Sphere, industry of the use: legislative and practical activity of public organs of management, higher educational establishments of agrarian formation of Ukraine.