Ключові елементи механізму державної фінансової підтримки сільськогосподарських товаровиробників
Key Elements of the Mechanism of State Financial Support of Agricultural Producers

Summary/Abstract: The aim of the article is to study the peculiarities of the domestic system of state financial support of agricultural producers and highlight on this basis the conceptual approaches to the formation of the mechanism of state financial support of agricultural producers with the definition of its key elements.Based on the analysis of normative legal acts, the peculiarities of providing state financial support to agricultural producers throughout the period of Ukraine’s independence were clarified and the evolutionary transformation of forms of such support was established. It was found that for a long time financial support to agricultural producers was provided mainly in the form of indirect support, based on the use of a system of tax benefits (there was a special tax regime in the form of a fixed agricultural tax and a special value added tax regime). Only in recent years, after the abolition of the special regime of value added tax, direct support for agricultural producers became a priority. Analysis of the effectiveness of state support for agriculture, based on data from the Organization for Economic Cooperation and Development, shows that compared to EU countries, the level of state financial support for agricultural producers in Ukraine remains quite low, and the assessment of support indicates its inefficiency. In order to solve the problems of ensuring the effectiveness of state financial support for agricultural producers, the feasibility of forming a mechanism of state financial support for agricultural producers is substantiated, conceptual approaches to its construction and content are identified and key elements are identified.Based on the author's approach to understanding the concept of "mechanism" and highlighted domestic features of providing state financial support to agricultural producers, the author's interpretation of the concept of "mechanism of state financial support of agricultural producers" is proposed. This a mechanism is a system of financial relations that arise between the state and agricultural producers in the relevant institutional environment, based on certain principles and conditions, provide for the use of forms and tools that can stimulate agricultural production and provide favorable conditions for agricultural development.

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