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 article deals with the composition of the participants in the monitoring of tax flows and the effectiveness of tax control (control work) in the part of the tax payments. The purpose of the work is to study the effectiveness of tax administration, fees, payments, monitoring of tax and non-tax (financial) flows in the regions of Ukraine by the results of tax control (control and verification measures). The expediency of using the concepts of «tax and non-tax flows» for deepening and possible in the further studies of mathematical description of the trends of changes in the corresponding budget revenues is substantiated. The interaction of control bodies (tax authorities) and taxpayers as subjects of the tax process is generalized. The functions of the controlling bodies (State Fiscal and Customs Service of Ukraine) to ensure the filling of the revenue part of the state and local budgets are considered. The components of monitoring the administration of taxes, fees, payments are investigated. The analysis of tax and non-tax receipts of income (payments) to ensure the formation of state and local budgets is conducted. The data of the main indicators of control work in the oblasts of the western region of Ukraine for 2014-2018 are presented. Important are additional payments to the Consolidated Budget of Ukraine, which are the result of elimination of violations of the tax legislation of Ukraine (underpayment of taxes and other payments, penalties). The study shows the uneven income of this financial (cash) flow. The share of cash accruals in tax revenues of the Consolidated Budget of Ukraine also shows some fluctuations of the tax flows. The article proves that in the Western regions of Ukraine, the number of documentary checks in 2018 decreased by almost 50% compared to 2014, and the amount of additional accrued monetary liabilities in 2018 increased by one third (33.8%). A similar situation is peculiar to Ukrainian economy. This can be seen as an indication of the improvement in the quality of tax activity in these regions. 

tax control, effectiveness, control measures, DFS of Ukraine, taxpayers, tax and non-tax (financial) flows 

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 

The essence of the concept of private pension funds reliability is defined and the basic methodological principles of evaluation of their reliability are developed. It is revealed that the use of ratings is an effective way of disclosing information about the reliability of financial institutions. Defining of reliability classes of private pension funds (PPF) shall become the basis for granting them the right to fulfill pension coverage of population on the second level of the pension system in Ukraine. Complex evaluation system of PPF reliability, which allows assignment of the relevant class and level of reliability, is developed. 

private pension fund, financial stability, financial reliability, integral evaluation, class and level of reliability 

The importance of innovative activity development at enterprises is investigated. It is proved that conducting of targeted innovative policy consists in ensuring of the innovative programs’ and projects’ implementation. Priorities of innovation activity in Ukraine are outlined. Financing of innovations and investments in innovative activity in Ukraine are analyzed. Performance indicators of enterprises’ innovation activity evaluation and nature of innovative projects’ promotion are proposed. 

innovation activity, objects and subjects of innovation, priority directions of innovation activity, sources of innovation financing, promotion of innovation process 

The importance of capital structure strategy planning in industrial-financial groups is proved and its content is presented. Peculiar stages of capital structure strategy planning in industrial-financial groups are analyzed. 

industrial-financial group, strategy planning, capital structure