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Today Ukraine builds its own system of protection of state secrets. Significant quantity of legal acts regulating this process has already been adopted. However, changes in socio-political life, dynamic development of this domain in the modern world encourages researchers to find optimal mechanisms for the protection of state secrets. That is why scientists study not only the experience of protecting of their country's secrets, but also study this area of foreign countries [ABSTRACT FROM AUTHOR]

The subject of the study in this article is the peculiarities of the taxation of forestry enterprises in Ukraine. The current problem is determined by changes in tax legislation, which will negatively affect the activity of forestry enterprises, raise the prices of lumber, lower the quality of forestry indicators, lead to a decline of hunting sector, as well as an insufficiency of financial support for forestry development in general. The purpose of the research is to identify the current state of forestry in Ukraine, to identify features and urgent issues in taxation of forestry enterprises, and to outline areas for optimizing the tax policy of the state in relation to forestry enterprises. The findings of the study are the results of the analysis of the current tax legislation of Ukraine, which allowed issues of forestry taxation to be identified, in particular, with regard to a new approach to calculation and payment of a new land tax on forests (land tax). It establishes that the application of rates under the new tax will lead to a rise in prices of wood and will slow or stop forest reproduction in Ukraine. Such tax regulation of forestry can lead to a number of negative consequences for the economy as a whole. The study concludes with the suggestions to cancel this new tax collection on forestry land and to make appropriate amendments to the Tax Code of Ukraine. [ABSTRACT FROM AUTHOR]