Importance The current system of taxation does not fully meet modern requirements, i.e. validity of tax policy, rationality of tax mechanism formation, its focus on boosting business activity and creating favorable investment climate. Therefore, it needs reforming. Objectives The study aims to assess the efficiency of the modern mechanism of tax regulation of agriculture development from the perspective of direct and indirect mechanisms of agricultural commodity producer taxation, and define strategic areas of reforming the taxation in the agrarian sector of Ukraine by stages and forms of taxation. Methods Theoretical and methodological bases include the works of domestic and foreign scientists and laws and regulations of Ukraine, governing the relations within the financial sector and tax area. The paper also employs economic and statistical research methods, i.e. monographic, comparison, graphical, tabular, and scientific generalization. Results We analyzed the efficiency of the modern mechanism for tax regulation of agriculture development, identified strategic directions of reforming the tax system in the agrarian sector of Ukraine (by stages and forms of taxation) and prospects for developing an optimal tax model for the agricultural sector. Conclusions The key problem of the direct taxation mechanism functioning is the low fiscal efficiency of the fixed agricultural tax. The current tax policy enables to provide significant financial support to agricultural producers through special regimes of indirect taxation. However, there are negative aspects, like poor regulatory and fiscal role of taxation due to non-productive tax exemptions and inconsistent tax environment for various categories of agricultural producers.
Keywords: tax reform, tax policy, tax mechanism, taxation, agrarian business
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