The article considers the problems of the influence of cooperation on the development of credit resources market for agricultural sector. The analysis of activity of agricultural goods producers of Cherkasy region on capacity of farmland, majority of which are small-scale, has been carried out. Due to limited access to credit resources on credit resources market in general and preferential lending, growth of tax burden in particular, small-scale agricultural companies are in a difficult financial situation, which makes it impossible for them to operate on the principles of self-financing and self-sufficiency. The solution to this problem is possible through the creation of production, service and credit cooperatives and on their basis – the Agrarian Bank. The basic principles of functioning of agricultural cooperatives have been studied. It has been determined that the development of credit cooperation in this sector of the economy is mainly through the prism of lending, while leveling other important functions that can contribute to the sustainable development of small-scale agrarian sector. The peculiarities of the development of agrarian cooperation in Ukraine have been revealed, and functioning of the information-consulting center for consulting farmers has been singled out in the structure of the rural cooperative. It has been found that cooperation is one of the key institutions that will improve the efficiency of agricultural economy. The development of the cooperative movement in Ukraine can be a driving force for qualitative change not only in the agricultural sector but also in the country as a whole. But this requires the combined efforts of villagers, NGOs and government officials. The relevant laws need to be updated, and the very idea of cooperation needs more coverage and discussion. According to the world experience in a market economy, cooperatives are a third force or alternative to public and private enterprise.

Various processes of transformation of the national economy, which are a necessary prerequisite for the formation of a new economic model using digital and cognitive technologies, were researched in the article. State support for the integration of the credit market into the innovation process, which should be considered as a system of measures providing regulatory support for credit institutions was studied. The innovative development of the domestic economy was investigated, and it was found that it largely depended on the development of the credit market. It was determined that the initiators of the innovation process should be banks, as they should stimulate the launch and development of innovative projects of their corporate clients. It was studied that the participants of the credit market used innovative technologies and as a result of which transaction costs were reduced. Banking services for different groups of clients became more accessible, and banking services became differentiated, and as a result of which the profitability of the banking business increased due to obtaining of higher commission income. It was defined that the NBU participated in the creation of technologies and platforms for improving the efficiency of credit market regulation and inspection, as well as providing all market participants with equal secure access to information necessary to comply with modern high standards of banking activity. Despite the fact that the activity of the NBU on the formation a digital space of financial and credit markets, of course, deserves the most positive estimation, it should be noted that this activity are limited by individual decisions in the absence of a systematic approach. It is necessary that the ecosystem of the credit market will be integrated with the ecosystems of the largest domestic banks, as well as with the platforms of other credit institutions. It is noted that the further development of the innovative component of the credit market is contained in the creation of the conditions stimulating more active participation of banks in the implementation of projects aimed at modernization and innovative development of the national economy. Banks, applying an innovative approach to work with clients, must not only take into account but also anticipate the requests of different customer groups. Innovations are the part of the business model for banks. They connect the prospects of their own development to the needs of the client groups of new generations.

TAX MANAGEMENT IN THE TAX ADMINISTRATION SYSTEM Фіскальна спрямованість вітчизняної податкової системи унеможливлює відповідно до основних на прямів податкової політики ефективний розвиток операційної, інвестиційної та інноваційної діяльності суб'єктів підприємницької діяльності, що призводить до мінімізації податків,ухилення від їх сплати, вна слідок чого стимулюється розвиток тіньової економіки, корупції та організованої злочинності. Пріоритет ним завданням держави є управління оподаткуванням із застосування всіх принципів і методів податко вого менеджменту, на основі економічно обгрунтованого податкового адміністрування і регулювання економікою. Значимість державного податкового менеджменту для ефективного розвитку вітчизняної ринкової економіки обумовлюється тим, що управління податковими процесами здійснюється різними рівнями, внаслідок чого виникає потреба в регулюванні системи зв'язків і відносин у всіх ланках і на всіх рівнях.A set of general scientific and special methods of scientific cognition was used to solve the tasks set in the process of research. When systematizing the results of tax control using models of modification of tax authorities and taxpayers, methods of scientific generalization, analysis and synthesis were chosen, which made it possible to comprehensively and comprehensively consider the theoretical foundations of tax control in terms of modifying the relationship between tax authorities and taxpayers.The purpose of the article is to substantiate the theoretical aspects of the role of tax management in the system of tax administration in terms of modifying the relationship between tax authorities and taxpayers.The fiscal orientation of the domestic tax system makes it impossible in accordance with the main directions of tax policy to effectively develop operational, investment and innovation activities of business entities, which leads to minimization of taxes, tax evasion, which stimulates the shadow ЕКОНОМІЧНА НАУКАЕкономiка та держава № 11/2021