Abstract
Urgency of the research. Agricultural development objectively leads to increasing investments in production. The growth of equity capital of agrarian enterprises is an important factor in increasing economic efficiency of production. Target setting. Important is the study of the investment component of the state taxation policy to agrarian industry performance as well as the impact of state administrative and financial methods of tax pressure on the formation of own funds of enterprises through the use of tax privileges, simplified taxation system, application of special regimes of payment of VAT mode, etc. Actual scientific researches and issues analysis. Definition of special taxation mechanisms for agricultural producers take place against the backdrop of the development of the legal and regulatory framework for the regulation of economic relations are analyzed in works by V. Zbarskyi, V. Matsybora, M. Kucheryavenko, V. Kurylo, V. Mushhenok and others. Uninvestigated parts of general matters defining. To study the features tendencies and features of the tax leverage effect in the system of taxation of agricultural producers in Ukraine. The research objective. To study the current state of legal regulation of the impact of tax burden on agrarian producers and to formulate proposals for improving domestic tax legislation. The statement of basic materials. It is necessary to preserve the application of the VAT regime in the field of agriculture in the wording that existed until January 1, 2016. Let us define the peculiarities of the taxation strategy and the reduction of tax pressure to agricultural payers. Conclusions. The positive impact of the economic investments in the agricultural production sector, though the described benefits in the tax system would be especially noticeable in conditions of limited budgetary subsidies, economic inefficiency of bank credits, rising prices for inputs and other forms of financial crisis.
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