Semenets E. Government Regulation of the Agro-Industrial Complex Taxation

Object of research. Economic processes which occur in national economy and in agro-industrial complex of Ukraine, in particular, under influence of state regulation system through taxation. The purpose of research. Development of conceptual approaches of improvement of agro-industrial complex taxation in system of state regulation of the basic economic processes, ultimate goal of which is to increase social efficiency of market reforms. Methods of research. Theoretical generalizations and comparisons, the comparative analysis, the system approach, method of logic modeling and designing. Scientific value of results of work consists in deepening of existing approaches to state regulation of taxation of agro-industrial complex with the purpose of market reforms social efficiency increase. Practical value of the results of dissertational research received by the author consists in substantiation of provision in form of conceptual bases of improvement of tax system of agro-industrial complex, in particularin author's development of classification of socio-economic factors which influence state regulation of the complex. Novelty consists in substantiation of classification of socio-economic factors which influence state regulation of agro-industrial complex through taxation, in development of conceptual approaches of differentiated system of state regulation through preferential taxation of basic agro-industrial subcomplexes; in development of offers giving tax system effective mechanism of energy-saving in agro-industrial complex. Results of the dissertation are used by the State Tax Administration in Donetsk region