Peculiarities of formation of the system of direct taxation of agriculture in the developed countries

The experience of formation of the system of direct taxation of agriculture in foreign countries is systematized. The approaches to creation of the system of direct taxation are defined, among them the unitized and specialized approaches are allocated. The unitized approach is based on the use of standard list of taxes, within the limits of which can be applied tax credits for specific branches of the economy and for individual subjects of tax relations. Specialized approach includes the functioning of special regimes of the direct taxation for producers of agriculture. The peculiarities of functioning of income and property taxes in agriculture of foreign countries are generalized. It is defined that income taxation is main in the branch, and the taxation of land, which can be carried out as separately, and as a part of the property taxation, only complements the income taxation and performs the function of equalizing economic conditions. Studying of experience of construction and functioning of the system of the direct taxation of agrarian sector of the developed countries allowed to establish the general tendencies of transformation of tax mechanisms according to development of agriculture, and to determine the ways of reforming the national system of the direct taxation of agriculture.