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Information × Registration Number 0209U010287, 0108U005130 , R & D reports Title Development of tool and mechanism of direct taxation of agricultural commodity producers upon termination of term of action of the fixed agricultural tax taking into account the necessity of strengthening of role of the landed payments, perfection of methodical approaches, to determination of base of their production with the purpose of reflection of the real sizes of the rent profits and ground of optimum size of rates popup.stage_title Head Tulush Leonid Dmytrovych, Registration Date 02-11-2009 Organization National scientific centre "Institute of Agrarian Economics" UAAS popup.description2 Theoretical generalization is in-process resulted and the new ways of decision of scientific task of forming of effective mechanism of direct taxation of agricultural commodity producers are offered in the conditions of stopping of action of the fixed agricultural tax taking into account the necessity of strengthening of role of the obligatory landed payments. Grounded expedience of introduction of the new dedicaded mode of taxation of profits - the agricultural tax which will include for itself land-tax and income tax formed on a new tax base. The new mode of taxation will contain two parts: the first will represent requiring payment of land-tenure and will be presented payment of resource nature; the second will foresee taxation of normative income, expected after усередненими estimations, and will be presented payment of the rent nature. Reformation of mechanism of correction of agricultural tax by approving a developed bill will do impossible the inefficient use of lands, will remove the negative consequences of functioning of FAT, in particular, such as: decline of level of profits of local budgets, stopping of the proper financing of measures on the improvement of quality of soils and will provide the state possibility of influence on the processes of land-tenure. Product Description popup.authors Воскобійник Юлія Сергіївна Кравченко Наталія Миколаївна Павлоцька Тамара Павлівна Рудая Марина Ігорівна Салі Валентина Степанівна Тулуш Леонід Дмитрович popup.nrat_date 2020-04-02 Close