logo

Economy, finances, management: Topical issues of science and practical activity

space SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 2 (56)

Published: 2021.06.29
DOI: 10.37128/2411-4413-2021-2


Description:
The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.

Read about journal

STATE AND DEVELOPMENT OF STATE FINANCIAL SUPPORT OF THE AGRICULTURAL SECTOR OF UKRAINE

DOI: 10.37128/2411-4413-2021-2-8
PDF Повернутись

KOVAL Natalia Candidate of Economic Sciences, Associate Professor of the Departments of Account and Taxation in the Fields of the Economy, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., е-mail: Natkov@i.ua).

RADCHENKO Oksana – Candidate of Economic Sciences, Leading Researcher of Financial, Credit and Tax Policy Department NSC «Institute of Agrarian Economics» (03127, Kyiv, 10, Heroes of Defense Str., е-mail: oxanarad@ukr.net).

ISHCHENKO Yana – Candidate of Economic Sciences, Associate Professor of the Departments of Account and Taxation in the Fields of the Economy, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: jana_2006@ukr.net).

Annotation

The article analyses the directions and volumes of state financial support for the agricultural sector of Ukraine. The urgency of the problem is caused by the addition of the Cabinet of Ministers of Ukraine Resolution «On approval of the Procedure for using funds provided in the state budget for financial support of agricultural producers» daed 08.02.2017 № 77 by Resolution dated 07.04.2021 № 315 and the corresponding expansion of state support, namely: development of stock-raising and processing of agricultural produce; financial support of development of farms; partial indemnification of cost of agricultural technique and equipment of home production; financial support of measures in an agroindustrial complex by reduction of prices of credits; financial support of development of gardening, viticulture and hopgrowing; grant to the domestic farms of additional financial support through the mechanism of additional charge in behalf on the insured persons – members/chairman of domestic farm of single payment on obligatory state social.

The peculiarities of the state support mechanism for the agrarian sector have been researched in the part of functional and programmatic charges, financing of the programmes for period 2017-2020 and its general efficiency. The state of implementation of programmes of credit subsidies, support of farming, partial financing of purchase of equipment by regions has been revealed. According to the results of the correlation analysis, the closeness of the connection between the budget programs and the state of the agrarian economy in the part to which the expenditures of the State Budget of Ukraine are directed is described. Approaches to the redistribution of GDP through the budget have been clarified, according to the analysis of the industry’s contribution and the received funding.

Based on the research for improving the mechanism of state support, the paradigm of state funding of the agricultural sector has been proposed as a scientific and methodological approach that allows to adjust the existing mechanism of subsidies, assess the effectiveness of support, improve monitoring and identify control points for budget use. The obtained data can be used while forming budgetary regional requests and forming the strategy for sustainable development of rural areas.

Keywords: agrarian sector, government regulation, financial support, budget, grants, support, programmes.

List of references

1.   Pravdiuk, N.L. (Eds.) (2010). Aktualni pytannia orhanizatsii oblikovo-analitychnoho protsesu na pidpryiemstvakh ahropromyslovoho kompleksu Ukrainy [Current issues of organization of accounting and analytical process at the enterprises of the agro-industrial complex of Ukraine]. Vinnytsia: PP Baliuk [in Ukranian].

2.   Biudzhetnyi kodeks Ukrainy: nakaz vid 08.07.2010 № 2456-VI [Budget Code of Ukraine: order of 08.07.2010 № 2456-VI]. (2010 July 8). (Redaktsiia stanom na 01.01.2021). Retrieved from: https://zakon.rada.gov.ua/laws/show [in Ukranian].

3.   Honcharuk, I.V. (2020). Formuvannia enerhetychnoi nezalezhnosti yak osnovy staloho rozvytku ahropromyslovoho kompleksu [Formation of energy independence as a basis for sustainable development of the agro-industrial complex]. Ahrosvit – Agroworld, 19-20, 38-46 [in Ukranian].

3. Hutsalenko, L.V., & Zdyrko, N.H. (2014). Oblikovo-kontrolne zabezpechennia priamoi derzhavnoi pidtrymky fermerskykh hospodarstv [Accounting and control support of direct state support of farms]. Vinnytsia: «TD «Edelveis i K» [in Ukranian].

4. Demianenko, M.Ia., Sabluk, P.T., Skupyi, V.M. et. al. (2011). Derzhavna polityka finansovoi pidtrymky rozvytku ahrarnoho sektoru APK [State policy of financial support for the development of the agricultural sector of agriculture]. Kyiv: IAE [in Ukranian].

5. Dibrova, A.D. (2008). Derzhavne rehuliuvannia silskohospodarskoho vyrobnytstva: teoriia, metodolohiia, praktyka [State regulation of agricultural production: theory, methodology, practice]. Kyiv: Format [in Ukranian].

7. Informatsiino-analitychnyi portal APK Ukrainy [Information and analytical portal of the AIC of Ukraine]. agro.me.gov.ua. Retrieved from: https://agro.me.gov.ua/ua [in Ukranian].

8. Kalashnikova, T.V. (2014). Udoskonalennia derzhavnoi pidtrymky ahrarnykh pidpryiemstv Ukrainy v umovakh hlobalizatsii [Improving state support for agricultural enterprises of Ukraine in the context of globalization]. Kharkiv: «Vlavke» [in Ukranian].

9. Kaletnik, H.M., & Koziar, N.O. (2020). Stratehichni pidkhody do investuvannia ahrarnoho sektoru Ukrainy v suchasnykh umovakh rozvytku APK [Strategic approaches to investing in the agricultural sector of Ukraine in modern conditions of agro-industrial complex development]. Ekonomika APK – Economics of agro-industrial complex, 12 (314), 81-89 [in Ukranian].

10. Kaletnik, H.M. (2015). Stratehiko-instytutsiini zasady efektyvnosti vykorystannia potentsialu ahrarnoho sektoru ekonomiky [Strategic and institutional principles of effective use of the potential of the agricultural sector of the economy]. Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky – Economy, finances, management: topical issues of science and practice activity, 1, 3-15 [in Ukranian].

11. Koval, N.I., & Radchenko, O.D. (2019). Determinanty stanu finansovykh resursiv malykh ahrarnykh pidpryiemstv [Determinants of the state of financial resources of small agricultural enterprises]. Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky – Economy, finances, management: topical issues of science and practice activity, 3, 100-116 [in Ukranian].

12. Koval, N.I., & Radchenko, O.D. (2013). Oblikove zabezpechennia upravlinnia finansovoiu diialnistiu ahrarnykh pidpryiemstv [Accounting support for the management of financial activities of agricultural enterprises]. Vinnytsia: «TD «Edelveis i K» [in Ukranian].

13. Maistro, S.V. (2009). Natsionalnyi ahrarnyi rynok v umovakh hlobalizatsiï: mekhanizm derzhavnoho rehuliuvannia [The national agrarian market in the conditions of globalization: the mechanism of state regulation]. Kharkiv: NADU [in Ukranian].

14. Kvasha, S.M., Vytvytska, O.D., & Nakonechna, K.V. Mekhanizm derzhavnoi pidtrymky silskohospodarskoho vyrobnytstva ta shliakhy yoho udoskonalennia [The mechanism of state support for agricultural production and ways to improve it]. Kyiv: IAE [in Ukranian].

15. Mishchenko, D.A. (2015). Udoskonalennia systemy derzhavnoi finansovoi pidtrymky silskoho hospodarstva Ukrainy [Improving the system of state financial support for agriculture in Ukraine]. Ahrosvit – Agroworld, 18, 36-40 [in Ukranian].

16. Zhuk, V., Herasymuk, I., Radchenko, O., Metelytsia, V. (2007). Oblik derzhavnoi pidtrymky ahropromyslovoho vyrobnytstva [Accounting for state support of agro-industrial production]. Kyiv: Iur-Ahro-Vesta [in Ukranian].

17. Pro zatverdzhennia Poriadku vykorystannia koshtiv, peredbachenykh u derzhavnomu biudzheti dlia finansovoi pidtrymky silhosptovarovyrobnykiv: postanova KMU vid 08 lutoho 2017, № 77 [On approval of the Procedure for the use of funds provided in the state budget for financial support of agricultural producers: Resolution of the Cabinet of Ministers of 08 February 2017 № 77]. (2017, 8 February). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/130-2017 [in Ukranian].

18. Pro vnesennia zmin do punktu 3 Poriadku vykorystannia koshtiv, peredbachenykh u derzhavnomu biudzheti dlia finansovoi pidtrymky silhosptovarovyrobnykiv. Postanova KMU vid 7 kvitnia 2021, № 315 [On amendments to paragraph 3 of the Procedure for the use of funds provided in the state budget for financial support of agricultural producers. Resolution of the Cabinet of Ministers of April 7, 2021 № 315]. (2021, 7 April). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/315-2021 [in Ukranian].

19. Pro zatverdzhennia Poriadku vykorystannia koshtiv, peredbachenykh u derzhavnomu biudzheti dlia nadannia finansovoi pidtrymky rozvytku fermerskykh hospodarstv. Postanova KMU vid 7 liutoho 2018, № 106 [On approval of the Procedure for the use of funds provided in the state budget for the provision of financial support for the development of farms. Resolution of the Cabinet of Ministers of February 7, 2018 № 106]. (2018, 7 February). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/106-2018 [in Ukranian].

20. Radchenko, O.D., & Tulush, L.D. (2012). Stratehichni napriamy biudzhetnoho rehuliuvannia rozvytku ahropromyslovoho vyrobnytstva [Strategic directions of budget regulation of agro-industrial production development]. Ekonomika APK – Economics of agro-industrial complex, 10, 81-90 [in Ukranian].

21. Semenyshyna, N.V., & Radchenko, O.D. (2011). Instytutsii sfery obliku biudzhetnoho finansuvannia silskoho hospodarstva [Institutions of the sphere of accounting of budgetary financing of agriculture]. Zbirnyk naukovykh prats KNEU – Collection of scientific works of KNEU, 1, 447-485 [in Ukranian].

22. Pravdiuk, N.L., Mulyk, T.O., & Mulyk, Ya.I. (2018). Upravlinnia finansovoiu bezpekoiu pidpryiemstv: oblikovo-analitychnyi aspect [Management of financial security of enterprises: accounting and analytical aspect]. Kyiv: «Tsentr uchbovoi literatury» [in Ukranian].

23. Radchenko, O., Tsvihun, I., Yasinetska, I., & Budniak, L. (2020). Financial resource balance of the agricultural sector: case of Ukraine. Independent Journal of Management & Production, 11, 8, 615-625 [in English].

24. European Plan for Ukraine. g8fip1kplyr33r3krz5b97d1-wpengine.netdna-ssl.com. Retrieved from: https://g8fip1kplyr33r3krz5b97d1-wpengine.netdna-ssl.com/wp-content/uploads/2017/11/Presentation-EuropeanPlan Ukraineupdate.pdf [in English].

25. Dani Derzhavnoi kaznacheiskoi sluzhby Ukrainy [Data from the State Treasury Service of Ukraine]. treasury.gov. Retrieved from: https://www.treasury.gov.ua/ua [in Ukranian].

All journal issues

About journal

Topics of the journal:

051 Economics

071 Accounting and taxation

072 Finance, banking and insurance

073 Management

075 Marketing

076 Business, trade and exchange activities

241 Hotel, restaurant and catering 

281 Public administration

 

Key information:
ISSN (print): 2411-4413
DOI: 10.37128

The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine". 

The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281

(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).

The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)

The journal “Economy, finances, management: Topical issues of science and practice” is indexed in such database as Index Copernicus Value (https://journals.indexcopernicus.com/search/form)

 

The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.

The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.

 

Objectives of the journal:

  • publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
  • expanding partnerships with international scientific publishing organizations;
  • enhancing the culture of reviewing and annotating published material;
  • adherence to editorial ethics.

 

Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.

The cost of printing one page in professional editions of the university is 60 UAH.

An additional copy of the magazine with the mailing list costs 250 UAH.

Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "

History of journal:

It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.

From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)

The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "