Komarova I. State financial backing of agrarian sector in Ukraine

Object of research: mechanism of state financial support of agrarian sector. The purpose of research: underpinning of theoretical and methodical positions and practical recommendations in relation to perfection of mechanism of state financial support of agrarian sector of Ukraine in the context of integration of Ukraine in European and world economic space. Methods: a historical, a comparison, an analysis and synthesis, a systematization and generalization, a count-analytical, a grouping, a questioning, a polling, a correlation, an approximation and extrapolation, a modelling. Theoretical and practical results: on the basis of economical and statistic analysis of risk of agricultural production in Ukraine an author grounds objective necessity of state support of agrarian sector; an author estimated the existent state support of agrarian sector in Ukraine and accordance of it modern world tendencies; the system of indexes of estimation of efficiency of state support of agrarian sector in Ukraine is systematized and improved. Scientific novelty: consists in perfection of theoretical, practical and methodical aspects of forming and use of mechanism of state support of agrarian sector of Ukraine. A degree of introduction: developments are inculcated in practice of separate enterprises and establishments of the Zaporizhzhya region: Directorate of agriculture development of state administration of Berdyansk district of Zaporizhzhya region, "Factory of agricultural technique" (offsprings open stock companies "Berdyansk Agrotehservis"), the State Tax United Inspectorate of Berdyansk of Zaporizhzhya region. Results of researches are used in educational process of Berdyansk University of management and business. Efficiency: the executed researches will allow to promote efficiency of state support of agrarian sector of Ukraine and to provide in the future accordance of volumes and structure of support agrarian to the sector accepted by Ukraine at entering to WTO to the obligations. Sphere, area of use: state administration is in the spheres of financial and tax activity; state administration and regulation of agriculture.