The activity of Poltava region’s operating agricultural enterprises is studied in the article; the controlling of agricultural enterprises by the state tax administration taking into account their form of ownership is analysed. Based on the authors’ own research the risk of agricultural enterprises specializing in the field of plant growing in Poltava region to select objects outside of state control in 2012 is determined; the evaluation of the expert interviews that were conducted by the authors on the international and national levels concerning the investigated problem are generalized.
