Ryzhenko O. Legal regulation of tax risks in agricultural production in Ukraine

The thesis complex research of legal regulation of tax risks in agricultural production in Ukraine in order to develop a holistic view of financial and legal phenomenon and finding effective legal means to avoid its adverse effects. The paper analyzes the main financial instruments taxation process and results of agricultural production, which form the tax risks: source object, the subject, the effects, how to avoid risk and described the risk as financial and legal category. Characteristic features of the tax risks of the state and the taxpayer. The focus of the work is focused on discovering and improving theoretical foundations of tax risk agricultural science finance, classification of agricultural tax risks and the legal regulation avoidance, minimization, acceptance, insurance and selfinsurance tax risks: general taxation (corporate income tax, income tax for individuals); simplified system of taxation (fixed agricultural tax transformed into a single tax payers fourth group); risks special regime of taxation on the value added of agricultural production (payment of subsidies to the amount of the tax changes the zero rate and exemption from taxation regime exporting producers of certain grain and industrial crops, the withdrawal of the tax amounts to the budget). The result of the study, based on relevant international experience, formulated theoretical conclusions and suggestions on the effectiveness of regulation to avoid tax risks in agricultural production in Ukraine.