Фінансовий механізм розвитку залізничного транспорту України

Objective: The article deals with problems of railway reform, tariff irrationality, inefficiency of some activities and poor quality services. Methods: review of the basic elements of science-based financial policy of sustainable development of railways and effective financial mechanism for its implementation. Results: suggested to classify monetary matters arising in the operation of railway transport on the economic content, reproductive structures, activities, identify specific mechanisms taryfoformuvannya, investment mechanism, a policy to minimize the tax burden. Scientific novelty: the ways of development of the modern theory of finance railway industry, strategies, tactics and tools of financial provision of the tax reform of transport. Take into account the requirements of the legislation of Ukraine, the experience of railway reform abroad. Practical significance: Proposed delineate government and economic functions, distribute monopoly and competitive activities that will remove obstacles to the development of competitive rail market.