Zinkevych O. Financial support of the forestry development in Ukraine

Within the dissertation, based on the analysis of scientific papers of domestic and foreign scientists, the essence of the definition of financial support is determined, the nature of forestry as a separate branch of national economy is specified, features of its functioning are described, that allowed us to substantiate the content of the category of financial development of forestry. The above made it possible to determine the basic features of financial support of the activity of forestry enterprises, which include the following ones : state ownership for all forestry lands; a key role of the state by the formation of investment resources for the development; budget financing by the cost sheet method; deficit of financial resources for innovative development; an opportunity to carry out additional commercial activity on its own and get own costs; tax deductions to the budgets of different levels.