Kyrychenko A. Budgetary and tax regulation of agroindustrial production development

The thesis is devoted to researches of theoretical and practical principles of вudgetary and tax regulation of agroindustrial production development. The meaning of "вudgetary and tax regulation of agroindustrial production development" has been defined and theoretical basis necessity. Peculiarities of modern mechanism of the вudgetary and tax regulation of agroindustrial production development has been found out. The diagnostics of the level and main tendencies of the financing state's programs of Ukraine's agribusiness is conducted and it analysed the state's programs of the budgetary financing agroindustrial production in Steppe, Forest-step and Polissja zones. Analysis of the main kinds of taxes (profit tax of firms, value-added tax, excise duty, fixed agricultural tax) was carried out. Investigated the affect of Ukraine's zone allocation (Steppe, Forest-step and Polissja zones) on value of tax revenues from agricultural enterprises. In the dissertation author summarized a world experience of вudgetary and tax regulation of agroindustrial production development and author suggested recommendations and proposals for implementation into the Ukrainian finance practice. The pattern of forecasting the tax revenues from agricultural enterprises and duties under consideration may serve as a foundation for a similar forecasting of other payments incoming into budget from another branches of economy, and which is to ensure a high efficiency of forecasting.