STATE AND DEVELOPMENT OF STATE FINANCIAL SUPPORT OF THE AGRICULTURAL SECTOR OF UKRAINE
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: firstname.lastname@example.org).
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: email@example.com).
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 Minister’s 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.
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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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