| Summary: | The article defines the purpose of tax stimulation of agricultural enterprises, namely the economic impact of the state on the production, processing and sale of agricultural products, raw materials and food, as well as logistics aimed at improving the efficiency of activities at all levels and harmonizing the interests of the state and enterprises. A social survey was conducted to evaluate the tax system of Ukraine and the results were presented. The system of tax stimulation of agricultural entities is presented. It is proved that innovation and investment policy has a significant impact on the activities that at this stage of financial and economic development tax regulation of agricultural entities does not fully contribute to the development and growth of production, their functioning on self-financing and self-sufficiency. The agrarian sector of the economy is strategically important, which is why state support of the national agrarian sector is aimed at its effective functioning, which can be achieved through prudent state regulation in general and methods of tax stimulation in particular. Therefore, taxation, which has undergone significant changes in recent years, has become one of the key methods of state regulation. At the same time, as practice shows, the introduction of these changes is not always adapted to the tendencies of transformation of tax systems in the agrarian sphere in the countries with developed market relations. The state must guarantee the stability of the basic principles of taxation, and the mechanisms and rules of their action must be set out in a single document - the Tax Code of Ukraine. This document should embody the essence of a new or updated tax policy that will not only determine the trajectory of tax relations and tax law development, but will combine tax reform trends and trends with the country's economic development strategy. The conducted research shows that at this stage of financial and economic development, tax regulation of agricultural business entities does not fully contribute to the development and growth of production, their functioning on self-financing and self-sufficiency.
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