Проблеми реформування податкової системи України
Problems of reforming of tax system of Ukraine

Summary/Abstract: Research subject. The theoretical basis and methodical approach to agricultural enterprises lending in the conditions of crisis.Research purpose is to analyze the peculiarities of the agricultural enterprises lending process, as well as the classification of loans to agricultural business and credit risk depending on the features of cross-sector complex.Research methods. In the paper the following general and specific research methods were used: system approach, methods of logic synthesis and comparison, method of scientific abstraction - for more precise definition of theoretical framework for agricultural enterprises lending, methods of statistical and graphical analysis - to evaluate the current state of agricultural enterprises lending; methods of synthesis, logic synthesis,analogies – for the analysis of approaches to agricultural enterprises lending.Research methodology. The methodological basis of the investigation is fundamental statements of economic theory, the theory of finance and banking.Research results. In the context of the problems mentioned above an attempt to reveal the features of the current state of agricultural business lending in Ukraine is made; as well as the main ways to improve bank lending for domestic agricultural enterprises are identified and substantiated.Results implementation. The results of this study can be applied in studying problems of lending agricultural enterprises in Ukraine.Conclusions. There is a difficult situation on Ukrainian financial market for quite a long time. However, the reare companies with new types of services. Most of them are foreign companies that have an interest in the agricultural sector of Ukraine and are ready for partnership with farmers, deciding the issues of resource producers on the one hand and achieving their business interests on the other hand. Improving the mechanisms for bank lending is extremely important nowadays. Taking over the experience of developed countries, which already have a perfect system of financing the agricultural sector is especially important.

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