Prokopenko N. The tax mechanisms of economy regulation of the agricultural sector of Ukraine

The object of research: the process of tax regulation of agricultural sector of economy. The purpose of research: grounding of theoretical and methodological principles, methodical aspects and practical recommendations for the modernization of tax mechanisms to regulate the economy of agrarian sector of Ukraine, to estimate and define a trajectory of intensification. Methods: induction and deduction, generalization, logical modeling, system analysis, analysis and synthesis, retrospective analysis, calculation and analytical, comparative, peer reviews, logical generalization and extrapolation, graphical and tabular. Theoretical and practical results: results of the research make deeper the theoretical and methodological basis of tax mechanisms to regulate and promote economic revitalization and economic development of agrarian sector of Ukraine. Scientific novelty: for the first time it is grounded theoretical approaches to building systems tax the agricultural sector of the economy are presented, developed a fundamentally new conception of the economy of agrarian sector of Ukraine tax mechanism, based on a generalization of theoretical frameworks for investment and innovation processes defines innovation and venture capital investment tax incentives as important stabilizing factor for innovation development of the agricultural sector, the model for the economic development of agrarian sector of Ukraine tax mechanisms.