ACCOUNTING AND TAX INFORMATION SUPPORT OF AGRICULTURAL

Abstract

Purpose consists in development of practical recommendations about improvement of the mechanism of payment of a uniform tax by payers of the fourth group and registration information support of the taxation of lands of agricultural purpose. Methodology of research. The dialectic method which has allowed to study the place and functions of accounting and tax accounting in formation of registration information support of the taxation of lands of agricultural purpose became a methodological basis of research. The graphic method is used at creation of model of the mechanism of payment of a uniform tax by payers of the fourth group. Thanks to methods of the analysis and synthesis conclusions are drawn on need and expediency of practical application of results of research. Findings. The study proved requires a combination of accounting and taxation in order to create the proper accounting and tax information support farmland single tax payer fourth group and strategic management decisions for effective use. A model of the mechanism of payment of a uniform tax by payers of the fourth group has been proposed Originality of consists in development of practical recommendations about formation of due registration information support of the taxation of lands of agricultural purpose by improvement of the mechanism of payment of a uniform tax by payers of the fourth group and association of information support of accounting and tax accounting. Practical value. It is offered – to determine the sum of the uniform tax which is subject to payment by agricultural producers by payers of a uniform tax of the fourth group taking into account correction coefficient - recurrence coefficient that will allow to avoid recurrence of tax pressure upon agricultural producers in average and low-yielding year and will promote prevention of their bankruptcy.