World experience of use of the mechanism of fiscal regulation in forestry

In the article state and problems of fiscal regulation in forestry Ukraine are covered. Directions forestry reform in Ukraine are determined. They should be based on the experience of countries with developed market economies. For example, such as Poland, the USA, Canada, Turkey, France, Czech Republic, Finland, Sweden, Germany, Italy, Austria. Since these countries have a positive experience of economic regulation of the management and use of forest ecosystems. Forest policy instruments of foreign countries are analyzed. Basic factors that affect the functioning of the fiscal regulation mechanism are selected: the level of forest cover of country, ownership (influencing on forest management), elements of taxation and fiscal policy features (fines, incentives, credits, subsidies). Proposals for reforming forestry of Ukraine on the basis of world experience (Poland, Germany, USA, Canada and other countries) are designed and conclusions about necessity of improving the key components of the mechanism of fiscal regulation in the studied area are grounded. Improving the existing mechanism of fiscal regulation through diversification the list of payments for the use of forest resources is proposed. The necessity a combination of the most effective mechanisms of budget and tax regulation and stimulation of scientific and technological progress is emphasized.