Bulana O. Budget and tax instruments of state aid to the enterprises in the conditions of integration of Ukraine to the WTO and EU

Object of the present research includes economic relations established between the state and businesses in respect of granting state aid to the enterprises. The aim of this research is to develop theoretical bases of budgetary and tax aid to the enterprises and to work out on this basis practical recommendations in respect of application of such aid in Ukraine, taking into account the requirements of WTO and EU; мethods of research: system method, method of scientific abstraction, quantitative analysis of economic indicators, analytical and statistical clustering, comparative analysis and generalization; results of research: the author has developed the methodical bases and practical recommendations of budgetary and tax aid to the enterprises in Ukraine in conditions of its integration into the WTO and EU; the level of implementation: results are used by Ministry of Economics of Ukraine, The Audit Chamber of Ukraine; Ministries of Industrial Policy of Ukraine; National Counsil for Security and Defense; Academy of the Customs Service of Ukraine; іndustry: public finance system of Ukraine.