TAX AND LEGAL PRINCIPLES OF STATE REGULATION OF THE ELECTRICITY MARKET IN UKRAINE

The article describes the tax and legal principles of the state policy of regulating relations on the electricity market in Ukraine. In particular, the historical aspect of the impact of the mandatory tax payment in force until 2014 as a collection in the form of a target surcharge to the current tariff for electricity and heat, except for electricity produced by qualified cogeneration units on the formation of financial and economic condition of electricity producers. Defined as a feature of administrative and legal regulation of these relations is the fact that this legal mechanism of taxation can be defined as a type of indirect (tax) state financial support of individual hydropower entities of our state because legal entities producing electricity at small hydropower plants had a legislative fixed opportunity to direct funds in the amount of the fee for the construction of new and reconstruction and modernization of existing small hydropower plants. It is generalized that the state policy in the energy sector of Ukraine's economy is a complex of development and coordination with the main political actors of society of the system of goals and ensuring their achievement by state legislative and executive authorities through regulations and implementation measures. organizational, financial, supervisory and other functions to ensure the development of this sector by facilitating the organization and implementation of the process of construction of new and reconstruction, as well as the modernization of existing small hydropower plants. Proposals on the areas of legal regulation of the tax burden on such producers, by amending the Tax Code of Ukraine, and identified general priorities for liberalization of state tax policy for certain entities in the electricity market in Ukraine.