Koptieva O. Organizational and economic mechanism of tax stimulation of innovative activity of agricultural enterprises.

The dissertation solves an important scientific and practical task of further development of theoretical principles, methodological and practical recommendations for the functioning of organizational and economic mechanism of tax incentives for innovation of agricultural enterprises and the formation of proper accounting and analytical support for innovation management of agricultural enterprises. The first section is devoted to the theoretical foundations of stimulation and development of innovative activities of agricultural enterprises through tax instruments. Theoretical approaches to defining the essence of the concepts "innovation" and "agroinnovation" are generalized, the comparative characteristic of content depending on the offered approaches is carried out. The dissertation grounds the role of formation of proper accounting and analytical support on innovative agricultural enterprises-subjects for making optimal management decisions to ensure successful and efficient operation of an enterprise, focused on achieving the strategic goals of innovative development of the enterprise. It is substantiated that accounting and analytical support system of innovation management should ensure the interaction of subsystems of accounting. The economic essence and the role of tax incentives for increasing the innovative activity of agricultural enterprises are studied. The problematic aspects of state regulation and stimulation of innovative activity of agricultural enterprises are generalized. An economic understanding of the concepts of "tax incentive" and "tax incentives" as well as a set of derived concepts that creates a theoretical basis for changing priorities in the direction of innovative projects that contribute to positive results for national systems. The second section is devoted to accounting, evaluation and analysis of indicators of innovation activities of agricultural enterprises and its tax incentives, including through the organization of accounting and analytical support mechanism for tax incentives. In particular, a multilevel model of comprehensive assessment of the level of innovative development of agricultural enterprises was studied, in order to form methodological recommendations for assessing the level of innovative susceptibility of agricultural enterprises. The dissertation improved the methodological approach to assessing and analyzing the innovative susceptibility of agricultural enterprises. It is established that the optimal level of tax burden is an important factor for business activity, production development and can serve as a significant incentive to introduce innovations in the economic activity of agricultural enterprises. The conceptual principles of the organization of accounting and analytical support of the mechanism of tax stimulation of innovative activity, the difference of which is to take into account the diversity and emergence of information flows arising during the implementation of innovative projects, have been further developed. The third section provides guidelines for the formation of organizational and economic mechanism of tax incentives for innovation of agricultural enterprises at the macro and micro levels. The key role of organizational issues of tax incentives for innovation of agricultural enterprises is devoted and it is proved that tax planning and optimization of tax burden remain the most effective ways to reduce the dependence of enterprise development on state influence. The methodological approach to the organization of tax accounting, analysis and administration of agricultural enterprises has been improved, the difference of which is the detailing of accounting information on the implementation of innovative activities in agricultural enterprises and support of analytical tools for managing such activities. The application of the methodological approach serves as a weighty lever of influence on management decisions in the framework of tax incentives and optimization of the tax burden in languages of acute budgetary constraints. The accounting and analytical support technology in the mechanism of stimulation of innovative activity of agricultural enterprises has been improved to consider information requests on innovative resources, capabilities and readiness of agricultural enterprise to carry out innovative activities by environmental entities. Advanced technology allows companies to generate voluntary statements on innovation and coordinate participation in international projects to support the innovative development of agriculture. The practical value of some results is confirmed by their introduction into the activities of farmer enterprises reference, in particular: «Alina» (№ 15 dated 25.09.2020); «Kairos» (№ 2020-10/7 dated 07.10.2020); «Komsomolske» (№ 8/6 dated 10.08.2020); «Natalie» (№ 9/1 dated 01.09.2020). The educational process of Simon Kuznets KhNEU (№20/86-34-177/1 dated 07.10.2020).