The modern development of Ukraine's economy is characterized by a focus on market economy that exhibits globalization, diversification, unification and liberalization of financial markets. Another trend of modern processes in the global economy is to intensify competition of regions and the country in general. Businesses that were built on the structure corresponding to planning and distribution economy cannot compete with modern science-intensive education. This need for reforms in the agricultural sector has led to the emergence of new forms of management such as integrated structure. In the base of their construction there is cooperation, integration and public private partnerships.

The paper describes that the agrarian reform was an impetus to the creation of large corporate structures. Thus, the first holdings (1991-2002 years) formed to consolidate the financial, managerial efforts and coordination of production, supply marketing activities, as means of survival in an unstable environment. Particularly active holdings creation shows the state of combining holdings in state-controlled corporate ownership of strategically important enterprises.

The second wave of holdings creation was in 2000-2011, it was the process of denationalization and privatization state property that completed in Ukraine and it formed a separate institution of private property. There was a large private capital that led to a new wave of redistribution activity. Nowadays, active formation of holdings from the increasing investment attractiveness of domestic enterprises in the international capital markets and quantitative growth of controlled objects requires concerted management, identification of policy development and strategic development purposes.

The most of corporate structures were created by acquisitions of bankrupt agrarian enterprises and turning them into units of new formations. Assets of bankrupt entities received almost nothing, land leases moved to sublease contracts, and very few property owners of the former collective farms lost their property shares forever.

This led to a number of negative effects in rural areas:

job redundancy,

demise of enterprises as legal entities, that led to reduced tax payments to local budgets,

lack of funding for social infrastructure in rural areas.

The fact that most established companies concentrated their assets in offshore areas is very interesting. For example, the “Agro Invest Ukraine”, founded in 2006, is a subsidiary of the holding    “MK Group”, was registered in Serbia, specializing in agricultural activities, consists of four divisions (Yagotyn, Cherkasy, Vinnytsya, Zhytomyr) and the company “Agro Logistics Ukraine”, which manages the elevator in DC “Yagotyn”.

The main reasons that induce a  holder to registrate his company in offshore areas are:

* inadequate Ukrainian tax system;

* low cost and slowness registered entity;

* tax avoidance;

* a number of benefits of  running  business;

* protection of capital;

*fast and free disposal of the foreign exchange funds without the control of Ukrainian servicing bank, the Ukrainian National Bank;

* total confidentiality of the founders and owners.

Using one or more layers of companies registered in offshore, both sides have benefits for themselves regulating the price agreements, carrying out so-called “reinvoicing”, whose main task is to minimize income tax by reducing taxable income (for export) or by increasing the gross costs (for imports).

International trading companies are interested only in attracting offshore to theirs trading operations. This is due to the fact that incomes of purchasing goods in one country and selling them in another, accumulate in exempted offshore companies.

These phenomena caused the biggest disaster that we have today - the dying of the villages. The basic positive trends in integrated units are defined in the article.

The advantages of agricultural enterprises in the economy are:

- restoration of the livestock industry;

- using of non-waste technologies;

- introduction of energy-efficient and resource-saving technologies;

- the development of selection and breeding work on farms;

- increasing export potential.

The integrated structure brings a number of improvements in the economy, where they develop:

- update material and technical basis;

- efficient use of resource potential;

- improving the competitiveness of the economy;

- attracting investments;

- renewal of the inter-relationships;

- access to new markets;

- the elimination of disparity in prices in agricultural production;

- increase in allocations to the budget;

- applying a policy of social responsibility.

Key words:, integrated structure, trends, impact, agriculture.