Hershman Y. Accounting and control of taxation of agricultural producers.

The thesis is devoted to the theoretical and methodological substantiation of ways to improve accounting and control of taxation of agricultural producers. The work, in particular, summarizes the theoretical foundations of the issue under study, critically evaluates the current state of accounting and control of taxation of agricultural producers and makes proposals for its improvement. In the chapter 1 of the research, a scientific and theoretical substantiation of the peculiarities of taxation of agricultural producers is carried out, the theoretical foundations of accounting for taxation of agricultural producers are summarized and the segments of the control system of their taxation are highlighted. As a result of the study, the stages of the formation of accounting as an information basis for taxation have been identified. The substantiation of the peculiarities of taxation of agricultural producers is carried out on the basis of the theory of physical economy, spatial economics and the concept of sustainable development.