Analytical Review of Small Farms of Ukraine Registered as a Natural Person-Entrepreneur of the 4th Group: Influence of Specific Features of Accounting and Auditing on the Dynamics of Their Development and Decline as of 2021

Abstract

The urgency of the research is that the study of small farms will form a system of agricultural entrepreneurship, which will be the main direction in the development of rural areas and will bring the local economy out of a certain depressed status. The purpose of the study is to examine the theoretical and practical aspects that will help to learn more about the definition of “small farms registered as natural persons-entrepreneurs of the 4th group”, determining the legal status of these small farms and analysis of practical implementation of this sector in Ukraine. The main methodological approaches that allow identifying the theoretical and practical content of the study topic are the theoretical approach, monographic method, formal-legal method, method of comparative analysis, functional methodological approach, method of economic analysis, deduction method, induction method, and hypothetical and systemic methods. As a result of the work on the study of small farms of Ukraine registered as natural persons-entrepreneurs of the 4th group, the mechanism of implementation of the farm in general was studied, the specific features of the study sector were analysed and a comparative analysis of the implementation of the farm sector in Ukraine and foreign countries was conducted. The identified theoretical and practical aspects of the study will help in conducting an analysis to determine the impact of features that arise during accounting and auditing on the development and decline of the small farm sector of Ukraine, which are directly registered as a natural person-entrepreneur of the 4th group