Nazarenko G. State support of production and consumption of socially significant products by tax policy's means

The object of research is the process of state support of producers and consumers of socially significant products. The purpose of research is development of scientific and theoretical principles, development and support of methodological and practical recommendations to improve state support for production and consumption of socially significant products based on the use of fiscal policy instruments. Methods of research are generalization and analogy, economic - statistical analysis, graphing, analysis, abstraction, simulation, taxonomic analysis. The methodical approach to the selection tools of tax policy in the sphere of production and consumption baking industry, which, unlike the others, involves the selection tools of tax policy based on multicriteria alternatives that can simultaneously take into account the interests of state enterprises - producers of socially important goods and society; methodical approach to evaluating the economic and social effectiveness of fiscal policy in the sphere of production and consumption of bakery products, which, unlike existing ones, based on an assessment of effects for the state, producers and the public due to socially responsible behavior such manufacturers, which gives an idea of the level coordination of the interests of these entities as a result of tax policy measures; theoretical and methodological justification for the list of socially significant products that, unlike others, is based on several principles such as scientific and economic relevance, sufficiency, adequacy, flexibility, openness and transparency, consistency, steadfast, accountability of public officials for determining the natural-material composition socially important products, it promotes such its structure and content that is appropriate to the level achieved socio-economic development are got further development. Research results are used in the Main Department of Economics of Kharkiv Regional State Administration (certificate № 17/1 from 17.05.2012), in the work of Research Center of Industrial Development Problems of Ukraine (reference number 231/5 of 06.08.2012).