Effective development of the agricultural sector of the Ukrainian economy is possible only under the condition of stability and optimal tax legislation. Transparent and equal conditions for all entities in the industry will allow the agro-industrial complex to become a highly efficient and competitive sector. The article addresses the research and analysis of transformational changes in the taxation of agricultural producers in Ukraine during 2015-2017 and their fiscal manifestations. Special tax regimes for agricultural producers until 2015 are analyzed. The positive and negative consequences of the implementation of tax reforms are studied, in particular, the results of the introduction of a separate group of individual taxpayers for the taxation of agricultural enterprises are considered, and the dynamics of the volume of its receipts to local budgets are analyzed. The main problems that arose in the agrarian sector as a result of the reform carried out by the state regarding the value-added tax (VAT) levying on agricultural enterprises are highlighted, and the impact of this reform on the profitability of these enterprises is revealed. The volumes of VAT revenues and amounts of budget compensation for agricultural enterprises are analyzed. Since the support of the agrarian sector belongs to the strategic priorities of the development of the national economy, the main aspects of further reforms in the system of taxation of agricultural enterprises are outlined. It will contribute to their activities’ efficiency growth, improvement of the financial condition, and development of agricultural production in Ukraine. The authors highlight the advantages and disadvantages of implemented tax reforms, including in the context of increasing/decreasing the tax burden on the sector during 2011-2021. Conclusions are made regarding the validity of the 2015 tax reform in the conditions of fiscal transformation. 

agricultural producers, tax burden, tax reform, single tax group 4, value added tax, budgetary refund 

The essence of term «tax burden» is justified and its impact on the domestic economy is evaluated. The fact that the state tax policy in Ukraine is mainly focused on the maximum use of fiscal functions is proved. Imperfect tax legislation does not provide favorable conditions for the enterprises and creates excessive tax burden for them.
The author’s own interpretation of the tax burden is formulated. So the tax burden should be understood as the total amount of taxes, fees, charges paid by the entity to budgets and trust funds. The level of tax burden and its value for some taxes at the micro level (local companies) are generalized. An integral indicator of the tax burden of enterprises is offered. It can be considered as the object of taxation management because it reflects the share of tax in relation to the net profit of the company, as well as measures to optimize the tax burden to stimulate local entrepreneurship entities. The local (micro and macro-economic) activities for optimization are determined. The tax burden of enterprises of European countries and the main directions of tax planning on the basis of international experience are outlined.
The main directions of improvement of the tax burden management in Ukraine in the context of further development prospects and European integration are proposed. 

taxation, tax burden, tax planning, tax burden optimization, tax benefit