Problems of Preferential Regime of Agricultural Business Direct Taxation in Ukraine

The article outlines the problems in functioning of present-day special direct taxation regimes for agricultural producers in Ukraine and substantiates the ways of their solution. The features of mechanism of single tax collection from agricultural companies are shown. The main disadvantages of the effective direct taxation preferential regime for agricultural business in Ukraine are identified. This regime is represented in Ukraine by the single tax for the fourth group of its payers. The key ways are substantiated for improvement of the effective mechanism of the single tax collection from agricultural business entities. In particular, the following is proposed: 1) To exempt the single tax payers from the single social fee, military fee and the physical person income tax from the incomes paid in the form of dividends; 2) raise the responsibility level of its payers for operations whose purpose is optimization of the tax burden on the entities themselves and their counteragents; 3) to introduce the mechanism of budget redistribution of a part of the mobilized single tax from agricultural entities for financing of operations in protection of land resources; 4) to set the single tax rate for greenhouse facilities at 2 % of their earnings.