ПРАВОВЕ ЗАБЕЗПЕЧЕННЯ ДЕРЖАВНОЇ ПІДТРИМКИ ПТАХІВНИЦТВА В УКРАЇНІ: ІСТОРИЧНІ АСПЕКТИ ТА СУЧАСНИЙ СТАН

Abstract

The purpose of the article is to study the historical aspects and analyse the current state of legalsupport for poultry farming in Ukraine.Methods. The research methodology consists of general and special methods of scientificknowledge, including historical and legal, comparative and legal, systemic and structural,analysis, synthesis and others, which allow for a consistent approach to the disclosure of the goal,to study and compare the positions of scientists, and the provisions of the legal acts of Ukraineregulating state support for poultry farming in our country.Results. The article shows that after the collapse of the Soviet Union and the economic crisis,the poultry industry has significantly declined, which has led to a reduction in the number ofpoultry and a decrease in the production of eggs and poultry meat. At the same time, most of thepoultry enterprises of the former collective and state farms became unprofitable, leading to theirbankruptcy.It is noted that the beginning of the recovery of the poultry industry was the reform of collectiveagricultural enterprises and the creation of private enterprises on their basis, as well as theintroduction of budgetary programmes to support domestic agricultural producers and the use ofpreferential taxation in the field of agriculture.The author notes that the programme of financial support for agricultural enterprises through themechanism of cheaper loans, which provided funds from the state budget to partially compensatethe interest rate on loans taken by agricultural enterprises from banks for the purchase of poultry,eggs for hatching, feed, spare parts for the repair of agricultural machinery and equipment, etc.,was of great importance for the development of poultry farming.It is argued that a significant upgrade of the material and technical base of poultry enterpriseswas facilitated by the budget programme for partial compensation in the amount of 30 per cent ofthe cost of complex domestic agricultural machinery purchased by them. It is proved that the poultry enterprises enjoying a preferential taxation regime in the form ofpayment of a fixed agricultural tax and the introduction of a special taxation regime for thepayment of value added tax stimulated the development of the poultry industry as a whole.It is established that today, poultry enterprises are deprived of any support due to the lack offunding for government budget programmes and the cancellation of preferential taxation, whichhas negatively affected the development of poultry farming.Conclusions. Proposals for the restoration of the poultry industry have been formulated, whichwill contribute to the development and competitiveness of this industry and which could beenshrined in the draft New Agricultural Policy, which is part of the Recovery Plan of Ukraine.