Vinnikova O. Tax regulation rational use of energy resources

Object of research: process of rational use of energy resources regulation trough tax policy; the purpose of the work: substantiation and elaboration of methodical and theoretical positions and o f recommended practices concerning improvement of rational use of energy resources tax regulation in context of improvement of the external account of Ukraine and increases of financial results of home enterprises activity; research methods and instruments: methods of analyze and synthesis, systematization and classification, formalization, cluster and discriminatory analyses, method of expert evaluation, taxonomic analysis, simulation modeling, abstracting, script technique; theoretical and practical results: directions of rational use of tax regulation of energy resources, that in contrast to existent, consider regulation need as well as rational commodity supply and demand; constitution and custody of instrument system includes instruments to each direction of rational use of energy recourses separately; methodical access to complex evaluation of instruments of energy resources tax regulation, which is based on five criteria; theoretical substantiation and classification of principles of tax regulation instruments use, which are shared in three groups of principles: justice, substantiation, legacy; succession of tax regulation, which includes such steps as: indication of object, preparatory stage, systems generating of tax regulation instruments,lawmaking; monitoring and control of the tax instruments using;subject and extent of introduction:work is used in the practical activity by Regional fund of the business undertakings support of Kharkov, Scientific research centre of the industrial development problems of National Academy of Sciences of Ukraine,Kharkiv National University of Economics; sphere of the use: implementation of tax regulations of rational energy use