Purdenko O. Taxation of the electricity industry in Ukraine

Research object - the fiscal and regulatory potential tax in the electricity sector of Ukraine; goal - to deepen the scientific basis of taxation one of the basic industries of the national economy, generalization of the experience of functioning, the rationale, the development of practical recommendations related to improving fiscal performance and earnings power adjustable mechanism, methods - analysis and synthesis, comparison, economic and mathematical and statistical methods of forecasting of macroeconomic processes, innovation - improved interpretation of the definition of stabilization, energy saving and ecological under functions taxes in the electricity sector, is proved cognitive and analytical limitation interpretation functions and under functions isolation from one another, which, in contrast to the known approaches, enables more adequately the theoretical explanation and role of taxes. Scores - the conclusions and recommendations have of practical value for solving problems related with the improvement of the mechanism of taxation electricity sector in Ukraine in the part of generation and distributing electricity; industry - economic.