Improving the tax regulation of agricultural activities
2013
Tulush, L.D.
An article is devoted to the study of theoretical and methodological positions and practical issues of functioning of tax system and substantiation of proposals on the formation of an effective mechanism for direct taxation of agricultural producers. The article studies the economic essence of direct taxes, examines the stages of formation and development of direct taxation of the agricultural sector, defines features of the mechanism of direct taxation in agriculture. The analysis and the estimation of the current tax system in terms of tax forms, tax compliance mechanism are identified the current trends in the development of economic processes in agriculture are outlined, the advantages and disadvantages of special modes of direct taxation are revealed their effectiveness in the context of their fiscal and regulatory challenges is defined. The model of the system of income taxation of agricultural producers is characterised, the bases for formation and method of calculating of the agricultural tax are suggested, the methods of calculating of income of rural households from the proceedings agricultural activities are provided. Methodological approaches to the formation of tax instruments of agricultural producers conditions of application of the special tax regime are substantiated. Key elements of the tax mechanism on agricultural enterprises are characterized. Suggestions for strengthening the influence of the tax system on the economy of the agrarian sector of Ukraine are given.
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