Nowadays in Ukraine there is no single view on understanding of the strategy of development of energy safety, which profoundly and negatively affected the general state of national safety of the country. The purpose of the article is to analyze the current state of legal security of energy safety in Ukraine, check it for compliance with its obligations under the Association Agreement with the EU and other EU acts that proclaim the standards in the field of energy safety. This paper refers to the experience of the EU energy safety legislation. Furthemore, this study provides analysis of Ukrainian legislation in this field, draws attention to the existing conflicts and gaps, emphasizing the need to optimize legislation of Ukraine's energy safety according to the EU standards. Keywords: energy safety, energy law, the EU energy safety, energy safety of Ukraine, legislation of energy safety, adaptation of Ukrainian energy legislation to the EU standards.

as Sociocultural and Legal Phenomenon The purpose of article is to conduct a scientific and theoretical study of the emergence, development and current state of the Ukrainian language as sociocultural and legal phenomenon. The methodology of the study is the following methods of scientific knowledge: general scientific (formal-logical, method of analysis and synthesis) and special-legal (comparative law, formal-legal). These methods provide the opportunity to reveal the peculiarities of the Ukrainian language through the prism of sociocultural phenomenon and consider the legal problems of the language policy of the state. Scientific novelty consists in carrying out a comprehensive study of socio-cultural and legal aspects of the Ukrainian language in the context of its preservation and overcoming the language crisis. Conclusion. State Ukrainian language is the language of citizenship, a guarantee of preservation of the national identity of the Ukrainian people, the basis of the formation of Ukrainian statehood. Modern Ukrainian society is characterized by many different contradictions, among whichthe issue of bilingualism, giving the Russian language the status of the second state language. In our opinion, this leads to the distortion of national consciousness and aggravation of the linguistic situation in the country. On this basis, Ukraine needs "wise", well-balanced policy that would ensure the functioning and protection of the national language and, at the same time, ensure the support of languages of ethnic minorities. In many ways, the success of consolidation of the Ukrainian society depends on the extent to which the state language is supported and respected by different societies and each individual in particular. Moreover, the effective implementation and realization of linguistic legislation, of course, will depend on the program of legal development of the language. Therefore, today it is very relevant to adopt the linguistic law that would direct the system of appropriate state measures to establish and introduce an effective mechanism for the dissemination of the Ukrainian language as a state language in all sph eres of public life.

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TAX BURDEN AS A DISINCENTIVE FACTOR OF AGRICULTURAL PRODUCTION DEVELOPMENT IN UKRAINE ПОДАТКОВИЙ ТИСК ЯК ДЕСТИМУЛЮЮЧИЙ ЧИННИК РОЗВИТКУ СІЛЬСЬКОГОСПОДАРСЬКОГО ВИРОБНИЦТВА В УКРАЇНІ Urgency of the research. Agricultural development objectively leads to increasing investments in production. The growth of equity capital of agrarian enterprises is an important factor in increasing economic efficiency of production. Target setting. Important is the study of the investment component of the state taxation policy to agrarian industry performance as well as the impact of state administrative and financial methods of tax pressure on the formation of own funds of enterprises through the use of tax privileges, simplified taxation system, application of special regimes of payment of VAT mode, etc. Actual scientific researches and issues analysis. Definition of special taxation mechanisms for agricultural producers take place against the backdrop of the development of the legal and regulatory framework for the regulation of economic relations are analyzed in works by V. Zbarskyi, V. Matsybora, M. Kucheryavenko, V. Kurylo, V. Mushhenok and others. Uninvestigated parts of general matters defining. To study the features tendencies and features of the tax leverage effect in the system of taxation of agricultural producers in Ukraine. The research objective. To study the current state of legal regulation of the impact of tax burden on agrarian producers and to formulate proposals for improving domestic tax legislation. The statement of basic materials. It is necessary to preserve the application of the VAT regime in the field of agriculture in the wording that existed until January 1, 2016. Let us define the peculiarities of the taxation strategy and the reduction of tax pressure to agricultural payers. Conclusions. The positive impact of the economic investments in the agricultural production sector, though the described benefits in the tax system would be especially noticeable in conditions of limited budgetary subsidies, economic inefficiency of bank credits, rising prices for inputs and other forms of financial crisis.