Abstract

Introduction. State regulation should embrace not only the sphere of production, but also the sphere of circulation of horticulture production. The amount of state budget revenues and the solution of numerous social and economic problems depend on the successful implementation of measures of state management of horticulture production exports, control of financial flows generated in this area. Problem Statement. Scientific substantiation of the formation of a single state body of management of horticulture production circulation. Purpose. To substantiate proposals for strengthening the state financial regulation of the processes of horticulture production circulation. Methods. The following methods were used: abstract and logical, systematization, dialectical and formal logic, expert evaluation. Results. The system of horticulture production circulation in Ukraine is researched. A number of negative phenomena related to the inefficiency of state mechanisms for regulating the sale of horticulture production have been identified, in particular, purchase prices and sales prices for horticulture production are dramatically lower than the world average; the spread of shadow circulation of horticulture production is observed, including the participation of its exporters, which indicates the receiving of excess profits by participants of export operations. At the same time, Ukraine is a significant participant in the global market of horticulture production, and due to increasing government impact on the organization and control over the sale of horticulture production, especially in foreign markets, the significant replenishment of the country's budget could be expected. Conclusions. The state management at the sphere of horticulture production circulation involves taking into account many factors operating in foreign and domestic markets and having a negative impact on the opportune and full receipt of funds from the sale of products to the state budget. The shadowing of agricultural production and sales, the lack of effective pricing mechanisms, and insufficient control over foreign economic operations undermine the basis of sustainable activity of the agricultural sector and the country's economy as a whole. We consider that the problems with the regulation of the circulation of horticulture products can be solved by an authorized state body with special functions and powers, which can be created on the basis of the State Reserve Agency of Ukraine. It is advisable to provide it with the powers of the sole exporter of horticulture production; the sole State purchaser of horticulture production; the sole controller of the circulation of horticulture production and its processed products.

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