Specific features of tools for agricultural sector tax regulation applied in the Ukrainian and world practice
Importance The article addresses tax regulation as a key instrument to ensure the influence of the State on economic processes.  Objectives The aim is to review the world and Ukrainian practice in the application of taxes to regulate economic development and boost agricultural enterprise operations.  Methods The study employs economic and statistical research methods, namely, comparison, monographic and tabular techniques, scientific generalization.  Results The variety of taxes enables to regulate different aspects of agricultural production and rural life. Tax policy in the agriculture of developed countries uses the whole set of direct and indirect taxes as in national economies in general. The current fiscal policy of Ukraine is not consistent and has a number of shortcomings preventing the formation of a favorable institutional environment to stimulate efficient and competitive agricultural production.  Conclusions and Relevance To perfect the taxation system for agricultural producers in a particular country, it is necessary to analyze all possible instruments and accumulated experience in their application in the world practice (economic results, benefits, losses and risks), to compare alternative ways of achieving long-term system priorities, as well as tactical goals of development.