Il'yenko R. The levers of tax stimulation of productive sphere development

Dissertation to research of tax stimulation issues of productive sphere development is devoted. The features of tax policy forming in Ukraine and other countries, influence of taxation system parameters on tendency are investigated and conformity of productive sphere development is shown. The location of taxation policy in general system of financial policy is determined, generalizations in relation to the construction of the system of tax stimulation are made, the comparative analysis of the systems of tax stimulation of productive sphere in Ukraine and developed countries is conducted. A general, terms and basic problems of productive activity taxation in Ukraine are considered. The generalized suggestions and recommendations in relation to the possible ways of improvement of mechanism of tax stimulation of productive sphere development taking into account global calls and intensifying of economic crisis are worked out. The mechanisms of strengthening of regulative and stimulant influence of taxation of hi-tech productions and innovative active enterprises are developed. Conceptual principles of increase of tax competitiveness of Ukraine due to optimization of levers of tax stimulation are determined.