Lytvinenko E. Tax regulation of industry development in Ukraine

Purpose of research is improvement of theoretical basis and creating scientific recommendations that directed to increasing of efficiency of tax regulation of Ukrainian industry development. Object of research is economic and financial relationships that appeared during the industry taxation process. Methods of research are general scientific methods, economical analyses, math modeling and so on. Novelty of research: First to do: to prove the necessity of gradual decreasing of normative CIT rate in Ukraine from 25 to 20% of base of taxation during 5 years. Improved: the conception of influence of excise rate on the demand of excise goods and determined the causes of low elasticity of aggregate demand of such goods; approach to the reforming of Ukrainian taxation system as a result of opening of real premises for transition of industry on investment and innovative model of development. Getting further development: thesis that fiscal and tax policy in the transition economy has procyclical character. Thepractical meaning of results consists in using of conclusions and recommendations of research for the preparation of law projects that regulate Ukrainian taxation system development. Sphere - economical.