Abstract:

The article is devoted to the generalization of theoretical and practical aspects of tax regulation and grounding the proposals of developing an effective mechanism for tax stimulation of agricultural commodity producers in Ukraine. The influence of agribusiness tax regulations on activity of agricultural producers is considered; the influence of tax functions on results of activity of Ukrainian agricultural producers under current conditions is analyzed; the operational system of taxation is evaluated in the context of its reformation; the present-day trends in the development of economic processes in agriculture and the influence of tax factors on them are outlined; the advantages of special tax regimes are generalized and their efficiency in carrying out fiscal tasks and regulating agribusiness activity is analyzed. Methodological approaches of formation of tax instruments in the agricultural sector under current conditions is grounded; the prospect of using the basic elements of taxation mechanism of agricultural enterprises in Ukraine in the mid-term perspective is analyzed.