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I had the same problem. The solution is turning off the smoke, that comes out of the barrel after firing. You can do this by renaming the file "shot_main.xml" in the "C:\Program Files\World of Tanks\res\particles\Tank". I have 5 xml files starting with "shot" and tried to rename every one of them, but only renaming shot_main.xml seems to be affecting the smoke from the barrel.
It looks little wierd without the smoke but you can see where your shot landed and adjust the next shot accordingly. I was getting mad everytime I tried to hit fast moving tanks - I was aiming a bit before them but I never saw where the shot landed because of the smoke from the barrel and the horrible 1 second lag that acompanied the shot (normaly I have around 60 fps but while shooting from heavy gun in 1st person it goes to 5 fps or so). Also, this mega fps drop occurs ONLY when shooting 1st person, the very close 3rd person view causes the fps to drop to half or quarter too but the resulting lag is much shorter and i can withstand 15-20 fps for half a second. Not 5fps for whole second though.
Also I would like to appeal on developers to work hard on tuning up the graphical engine - I don't think that this game looks particulary great (even if its not ugly and the graphics is well sufficient) but its very often more demanding than new games with incomparable graphics. Of course, the main problem that causes most of the stress on graphical hardware is smoke and shadows.

Just for the record, I think my PC configuration should be well sufficient for MMO game and represents the graphical hardware that will the average player of WoT have (Core i5-430M, 4GB RAM, Mobility Radeon HD 5650, Win7 x64)

Is there a way in there to disable the message that says "observe other tanks with RMB or leave the battle" when we die ? For some reason it pisses me off pretty hard.

The World of Tanks (WoT) Tweaker 1.7 is the answer . You can use this for download if you are lazy     (there is also fix 0.6.6 in there, but since I don't know what it does I didn't use it) Download Tweaker, install, pick a flag representing your language and you are almost set.
After that browse to choose the path your game is installed (main folder World of Tanks) and set of options below will be available to you allowing you to switch off clouds, exhaust smoke, smoke and fire from wrecks and other heavy on slow machines effects. It improved my fps significantly and they are not dropping to 6 every time I shoot.  

Hello!

Does anyone know what files i should remove/rename to get rid of those dirt shower which arises when arty is shooting next to me? thx in advance!

The World of Tanks (WoT) Tweaker 1.7 is the answer . You can use this for download if you are lazy     (there is also fix 0.6.6 in there, but since I don't know what it does I didn't use it) Download Tweaker, install, pick a flag representing your language and you are almost set.
After that browse to choose the path your game is installed (main folder World of Tanks) and set of options below will be available to you allowing you to switch off clouds, exhaust smoke, smoke and fire from wrecks and other heavy on slow machines effects. It improved my fps significantly and they are not dropping to 6 every time I shoot.  

That file has a virus.

entry>
<label> WEB_SETTINGS </label>
<activeOption> 2 </activeOption>
</entry>
<entry>
<label> MRT_DEPTH </label>
<activeOption> 0 </activeOption>
</entry>
<entry>
<label> SKY_LIGHT_MAP </label>
<activeOption> 0 </activeOption>
</entry>
<entry>
<label> SHADER_VERSION_CAP </label>
<activeOption> 0 </activeOption>
</entry>
<entry>
<label> TEXTURE_QUALITY </label>
<activeOption> 0 </activeOption>
</entry>
<entry>
<label> TEXTURE_COMPRESSION </label>
<activeOption> 0 </activeOption>
</entry>
<entry>
<label> TEXTURE_FILTERING </label>
<activeOption> 2 </activeOption>
</entry>
<entry>
<label> MORPH_VERTICES </label>
<activeOption> 0 </activeOption>
</entry>
<entry>
<label> WG_SHADOWS_ENABLED </label>
<activeOption> 1 </activeOption>
</entry>
<entry>
<label> WG_SHADOWS_QUALITY </label>
<activeOption> 2 </activeOption>
</entry>
<entry>
<label> SHADOWS_QUALITY </label>
<activeOption> 0 </activeOption>
</entry>
<entry>
<label> TERRAIN_LOD </label>
<activeOption> 0 </activeOption>
</entry>
<entry>
<label> TERRAIN_MESH_RESOLUTION </label>
<activeOption> 1 </activeOption>
</entry>
<entry>
<label> SPEEDTREE_QUALITY </label>
<activeOption> 1 </activeOption>
</entry>
<entry>
<label> WATER_QUALITY </label>
<activeOption> 0 </activeOption>
</entry>
<entry>
<label> WATER_SIMULATION </label>
<activeOption> 0 </activeOption>
</entry>
<entry>
<label> FOOT_PRINTS </label>
<activeOption> 1 </activeOption>
</entry>
<entry>
<label> CLASSIC_TERRAIN_QUALITY </label>
<activeOption> 0 </activeOption>
</entry>
<entry>
<label> FAR_PLANE </label>
<activeOption> 0 </activeOption>
</entry>
<entry>
<label> FLORA_DENSITY </label>
<activeOption> 1 </activeOption>
</entry>
<entry>
<label> OBJECT_LOD </label>
<activeOption> 0 </activeOption>
</entry>
<entry>
<label> VEHICLE_DUST_ENABLED </label>
<activeOption> 1 </activeOption>
</entry>
<entry>
<label> VEHICLE_TRACES_ENABLED </label>
<activeOption> 1 </activeOption>
</entry>
<entry>
<label> SMOKE_ENABLED </label>
<activeOption> 1 </activeOption>
</entry>
<entry>
<label> SNIPER_MODE_EFFECTS_QUALITY </label>
<activeOption> 0 </activeOption>
</entry>
<entry>
<label> EFFECTS_QUALITY </label>
<activeOption> 0 </activeOption>
</entry>
<entry>
<label> SNIPER_MODE_GRASS_ENABLED </label>
<activeOption> 0 </activeOption>
</entry>
<entry>
<label> SNIPER_MODE_SWINGING_ENABLED </label>
<activeOption> 0 </activeOption>
</entry>
<entry>
<label> POST_PROCESSING </label>
<activeOption> 0 </activeOption>
</entry>
<entry>
<label> BUMPED_RENDERING </label>
<activeOption> 0 </activeOption>
</entry>

<useAlternateFrameTimer> false </useAlternateFrameTimer>
<textureQualityMemoryBlock> 3000 </textureQualityMemoryBlock>

I have a problem with the sight of the game if someone can help me!
The problem is that when someone I do not direct the pointer to it if the tank light on at least a little behind the house or in a bush or rock to me very troubling and difficult to play.  

TERRAIN_MESH_RESOLUTION

had big impact on FPS but it totaly ruin the game experience. Tanks move in the "textures" which have the effect that you sometimes can´t see tanks nor shoot if they are aroind a corner.