UDC 336.226.4:63
 
ANDRIYEVSKIY K.,
External Doctorate Student at National Yaroslav Mudryi Law Academy of Ukraine (Kharkiv)
 
FLAT-SUM AGRICULTURAL TAX IN UKRAINE: ECONOMIC AND LEGAL ASPECT
 
The legislative bases, the system of taxation and tax size in the agricultural sector of Ukraine are considered. The problems of introduction of flat-sum agricultural tax are analyzed and the ways to solve them are offered.

  FLAT-SUM AGRICULTURAL TAX IN UKRAINE: ECONOMIC AND LEGAL ASPECT