Verzun A. Influence of State Fiscal Policy on the Agricultural Production Efficiency.

The object of research: state regulation processes of efficient agricultural production. The purpose of research: development of theoretical and methodology principles for raising the efficiency of agricultural production applying a set recommendations on improvement of fiscal state policy in the agrarian sector of economics. Methods: cognitive dialectical method, abstract and logic, comparative analysis, economic and statistical, computation and constructive, monographic. Theoretical and practical results: Theoretical results supplement the theoretical, methodological and applied aspects of raising the agricultural production efficiency in the context of improvement the state fiscal policy in the agrarian sector of economics. Practical importance of the results is pointed at state financial support of effective agriculture functioning, especially state financial support as to introduction of intensive technologies in agriculture, lower VAT (Value Added Tax) rate, estimation of state support in cattlereproduction. Research novelty: the dependence and the degree of relations between the efficient agricultural production and the state fiscal policy mechanisms in present farming conditions at the enterprises of Lviv region have been revealed for the first time; the mechanisms for efficient agricultural policy regulation by means of fiscal policy have been specified; computation of certain indices of agricultural production efficiency due to the application of fiscal policy have been offered; the ways of agricultural production efficiency through changes in the tax system for agricultural producers have been further developed; the proposals for raising the agricultural production efficiency on the basis of meat and dairy cattle production in the context of improvement the fiscal policy at the regional level have been worked out; state stimulation measures for agricultural production intensification have been improved. The degree of introduction: the research results have been accepted to be introduced by Chief Department of Agriculture and Food Production of Lviv Region State Administration, Control and Revision Department in Lviv region, Department of Agriculture and Food Production of Zhovkva District State Administration in Lviv Region as well to be taught at Lviv State Agrarian University. Efficiency: the research results substantiate the concept of raising the efficiency of agricultural production due to the improvement of the taxation policy for agricultural producers as well the financial support of agriculture at regional level. Sphere, field of usage: chief departments of agriculture and food production of regional and district state administrations, agricultural enterprises and agricultural educational establishments.