Tax Leverage of Financial-and-Economic Mechanism for Stimulating Development of Agricultural Industry in Ukraine

Irregularity of tax policy and tax leverages used in agro-industrial production is an obstacle to increase of economic efficiency of the industry and reduces price affordance of food for population. Rather than high tax rates, the problems of taxation system in agro-industrial production of Ukraine are caused by in-equal tax load. Thus, the issues of search for efficient mechanism for regulation of tax load among all taxpayers doing business in agro-industrial field. The Article covers the issues of using tax leverages in financial-and-economic mechanism for stimulating agro-industrial production development in Ukraine. The existing problems have been revealed and the ways of improving tax leverages in agro-industrial production have been grounded. According to the author, the tax leverages of financial-and-economic mechanism must become market means of stimulating stable growth of quality and optimization of agricultural produce cost. In present day situation it is necessary to maintain the tax reliefs for agricultural industry in order to overcome the crisis. However, it must be of differentiated character and, first of all, have stimulating function for reducing energy-output ratio of agriculture.