INNOVATION OF DEVELOPMENT OF CERTAIN BRANCHES OF THE AGRICULTURAL SECTOR AND ITS FINANCIAL SUPPORT
OLIYNYK Oleksandr - doctor of economics, professor, head of the department of finance, Kharkiv national agrarian university named after V.V. Dokuchaeva (62483, Kharkiv region, Kharkiv district, p / v Dokuchaevske-2, е-mail: firstname.lastname@example.org).
MOROZOVA Ganna - candidate of economic sciences, associate professor of finance, Kharkiv national agrarian university named after V.V. Dokuchaeva (62483, Kharkiv region, Kharkiv district, p / v Dokuchaevske-2, e-mail: email@example.com
SHEVCHENKO Valery – graduate student of the department of finance, Kharkiv national agrarian university named after V.V. Dokuchaeva (62483, Kharkiv region, Kharkiv district, p / v Dokuchaevske-2, е-mail: firstname.lastname@example.org
The article considers methodological approaches to assessing the innovative development of the agricultural sector, which allowed to divide them into two groups: universal, which can be used to assess the innovative development of any type of enterprise, and specific, which are specific to certain types of enterprises depending on their activities , in particular agricultural.
It is established that the most common methods of assessing the innovativeness of enterprise development are: determining the sensitivity of the enterprise to innovation, assessment of its innovation potential or innovation activity; comprehensive assessment of innovation activity; calculation of efficiency of innovative activity, etc.
It is proved that the rate of innovative development of individual industries can characterize the average annual increase in yields of individual crops or animal productivity, as well as the yield of marketable products and profits per 1 ha of sown area or head of animals. Within the limits of this article only tendencies of change of productivity of agricultural crops in farms of all categories of Ukraine and the Kharkiv region as a criterion of innovative development of separate branches of agrarian sector are investigated. As a result, periods of acceleration and deceleration of the pace of innovative development of modern agricultural producers were established: in 1995-1999 the innovative development of the studied industries was absent; from 2000 to 2014 there was an acceleration of the pace of innovative development; in 2015-2019 innovation development slowed down significantly.
The level of state support for the studied period as an external source of financial support for innovative development of the agricultural sector of the economy is analyzed. It is proved that as a result of changes in the tax legislation for 2015-2019 (abolition of the special regime of taxation of agricultural producers with value added tax and transformation of the fixed agricultural tax into a single tax of group 4 with a significant increase in tax rates), the financial support of agricultural producers, as a result of which their pace of innovative development has slowed down significantly.
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071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
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