Legal provision of state financial support to the agricultural sector in the war and postwar periods

Abstract

The article is devoted to the study of the current state of legal support of the state financial support of the domestic agricultural sector, the formulation of vectors for the improvement of the relevant legislation in the war and post-war periods, the development of proposals for the proper legal support of the outlined sphere.
 The analysis of normative acts regulating relations in the sphere of state support of the agricultural sector in the conditions of martial law showed their significant renewal. In particular, in terms of state credit support, the support of agricultural producers has been recognized as a priority area and a number of preferences have been preserved specifically for these subjects. A similar approach is applied to the financial support of economic entities of the agro-industrial complex through the compensation of leasing payments. The abolition of the zero compensatory rate for loans and zero compensatory remuneration for leasing is positioned by the authors of the article as a negative factor that makes it difficult for agribusiness subjects to realize the right to state financial support. The ineffectiveness of state support to the agricultural sector in the form of budget subsidies has been proven. This is a confirmation of the difficult situation in the economy of Ukraine, the reduction of budget funding in this direction and an argument in favor of finding alternative, less burdensome for the state, ways of support. The effectiveness of the activation of indirect and indirect support to the agricultural sector, through the creation of conditions for the better functioning of agribusiness (preferential taxation, customs benefits), involvement of the functions of international institutions, is substantiated.
 Attention is focused on the need to consolidate at the legislative level already introduced at the level of by-laws this type of state support for the agricultural sector, such as grant support, with further development of this direction in the post­war period.
 The legal principles of state support of agribusiness entities in terms of compensation for damage caused as a result of the war have been analyzed. It has been proven that the expansion of the directions for determining damage and losses caused to Ukraine as a result of the armed aggression of the Russian Federation in the direction of «damage caused to personal peasant farms and/or farms registered as natural persons - entrepreneurs», as well as the approval of the methodology for determining this damage is a progressive step in the direction of realizing the right of these subjects of the agricultural sector to compensation for the damage caused to them by the war and will contribute to post-war reconstruction.