Subject. The incentive function of taxation in agriculture. Objectives. To identify and summarize existing approaches to defining the boundaries of the incentive function of taxation for the purpose of ensuring the sustainable development of agricultural enterprises. Methods. General scientific methods were used, as well as statistical methods of data processing. Results. The main scientific and methodological approaches to defining the boundaries of the incentive function of taxation for the purposes of ensuring the sustainable development of agricultural enterprises are outlined. A multidirectional change in the indicators of the tax burden of the industry with the dynamics of its development over the past decade has been revealed. Attention is drawn to the need to take measures aimed at developing the incentive function of taxation in order to ensure environmental policy and the introduction of research and development in the context of the progressive development of the agricultural sector. Conclusions. The results obtained in the course of the study make it possible to develop more effective tax and financial instruments to support the agricultural sector on a legislative basis.
Keywords: incentive function of taxation, agriculture, tax management, tax and financial policy
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