Object - tax and budget supports to producers in terms of European economic integration.
The goal - is to clarify the theoretical and methodological principles and justification of scientific recommendations for the formation of a fiscal mechanism to support domestic manufacturers in terms of European integration.
Methods - general: general and specific, comparative analysis, induction, deduction, expert evaluations, economic and mathematical modeling, logical analysis, graphical and tabular interpretation.
Results of the study are as justification recommendations on the formation mechanism of fiscal support producers in Ukraine in terms of European integration in general and for compliance with the state making appropriate changes to national legislation in accordance with the Association Agreement with the EU in particular.
Novelty: definition of the concept of "producer support", which was characterized as an integral part of the system of state regulation of the economy and a way to achieve economic policy goals;improved theoretical substantiation of the essence of the fiscal mechanism of support for producers, which was presented as a set of budget-expenditure and tax forms, tools and instruments by which the state exerts a stimulating influence on the activities of economic entities;offered the theoretical and empirical substantiation of preconditions, expediency and directions of support of producers by the state is offered not only in connection with "market failures", as it is offered in the available researches, but also in view of "failures of rules" and "system failures";- the conceptual bases of the strategy of formation of the fiscal mechanism of support of producers was substantiated, which is based on the need to eliminate two groups of shortcomings in the implementation of fiscal measures to support producers and, accordingly, two interrelated groups of priorities was identified - economic-fiscal and organizational-institutional with strategic documents on the development of Ukraine's economy;developed scientific approaches and recommendations regarding the harmonization of fiscal support producers in Ukraine to meet the requirements of the Association Agreement with the EU, which include:1) coordination of national financial legislation European law of state aid, the relevant provisions of the EU directives for VAT and excise tax EU approach to development policy and fiscal systems of internal control and external audit; 2) application of support measures taking into account the current legal norms, as well as the recommendations of the European Commission in these areas;improved theoretical and organizational approaches to the application in Ukraine of such income tax benefits as a tax credit for research and development, the provision of which, it was proposed to carry out on the basis of: a combination of volume and incremental schemes to account for relevant costs of the entity; setting limits on the maximum amount of benefits and the minimum amount of increase in these costs, which gives the right to apply the incremental loan scheme at the same time as the volume;determination of the list of expenses for research and development for the purposes of taxation taking into account provisions of the Management of Frascati and domestic methodical recommendations on the account of these expenses;
scientific and theoretical approaches to the classification of the means of the fiscal mechanism of support for producers were deepened, providing for their division into two groups: 1) ensuring the functioning of the whole mechanism and its tools; 2) combining and ensuring the use of groups of tools; Theoretical and conceptual principles for substantiation of the directions of transformation of state support to economic entities in the context of European integration were clarified. and medium-sized businesses, state aid related to environmental protection and energy conservation, aid for research, development and innovation, small-scale fiscal support, and the gradual restriction of incentives for producers in certain sectors of the economy;it was proposed scientific approach to the systematization of expenses of the state for the program classification of expenditures, which involves isolating eight groups spending the directions channeling funds from EU approach to the allocation of state aid measures vertical and horizontal support without spending on leadership and management in the context of certain areas of economic activity .
Scope - The Verkhovna Rada of Ukraine on Industrial Policy and Entrepreneurship and the Ministry of Finance of Ukraine.
