No abstract

Nowadays the economic crises causes new functions for the government branches and its institutions. Taking into consideration the situation the authority should boost the work of the system of government administration, that could enhance the capacity of executive branch of law, influence maintaining of different crucial changes of the state, mainly economical, more purposely and productively. The normative base requires improvement of the state prognostication and principles of the programs of social and economic evolvement. Qualitative and effective administration is impossible without reformation of administrative legislature, aimed at setting up constructive cooperation of the government with Supreme Council of Ukraine, separate deputies� factions (groups) and non-factinal people�s deputy. It should be mentioned that carrying out codification and systematization of administrative legislature of Ukraine could cause the improvement of legal forms and methods of public administration: �Public administration, by doctrine�s definition, is a type of state activity, that consists of maintaining impact on those spheres and branches of social life, the needs of functioning and development of which demand particular intervention of the state with the assistance of certain level. The essential of them are connected with the maintenance of the functions of the executive branch of power�. Research and analyze of the process of approximation of Ukrainian legislature to the legal system of EU gives the opportunity to reveal the problems, circumstances, that require the immediate solution and suggest approaches to the improvement effectiveness of the process. Adaptation of Ukrainian legislative to the EU legislature is taking place simultaneously with legal reform in Ukraine. The state should renew the legislature, according to international principles and standards, as none of mentioned principles and standards in its legal base hasn�t existed yet.

The analysis of the problems of public administration in the field of taxation of Ukrainian agriculture at the present stage is carried out. The scientific works devoted to these issues are analysed. Theoretical principles of public administration are considered. The category "public administration" in the context of modern scientific thought is reviewed. The system and legal bases of tax administration in the domestic agro-industrial sector are studied. The most problematic issues of the tax burden in the agricultural sector are highlighted. The urgency of the issue of reducing the tax burden is indicated. It is noted that tax administration in the domestic agricultural sector of the economy is extremely important and requires the development of a system of effective regulators and optimization mechanisms by the state. At the same time, the direction of such state support should concern first of all small agricultural enterprises and the provision of an appropriate investment and innovation platform for the development of the domestic agricultural sector. It is concluded that the current public administration priorities in the field of taxation of the agricultural sector of Ukraine's economy should be the formed state position, aimed primarily at implementing: simplified, but at the same time, fair and transparent taxation procedure; taking into account the specifics and features of domestic agricultural business depending on the natural and territorial components; ensuring the need to update the active part of the material and technical base, taking into account the relevant tax regulation of agricultural production (development of a simplified tax mechanism).

No abstract