Zybrytskyi A. Fiskal instruments of realizing the export potential of the national economy

The object - a set of financial and economic relations arising in the implementation of the export potential of the national economy; goal - to deepen the theoretical foundations use fiscal instruments for realization of export potential of the national economy and to develop practical recommendations for their improvement in Ukraine; methods - abstraction, analysis and synthesis, system, structure, method of panel regressions; novelty - improved approach to the coordination of current and strategic goals of fiscal export incentives based methods identify priority headings based on the criteria of proximity of the goods to the export basket (the set of headings exported with comparative advantage) and the possibility of generating income that exceeds the average value on national exports. This approach will improve the efficiency of fiscal instruments for realization of export potential of Ukraine's economy due to the account of the fundamental economic factors of the world market; results - given the evidence-based recommendations for improving fiscal instruments by public authorities when developing national programs to support the competitiveness of domestic exporters; Implementation - State Fiscal Service of Ukraine; The Verkhovna Rada of Ukraine on Industrial Policy and Entrepreneurship; The Cabinet of Ministers; industry - economic.