AREAS OF STATE FINANCIAL SUPPORT OF AGRICULTURAL ENTERPRISES

The development of agricultural enterprises is uneven and, in the case of small businesses, inefficient. The reason for this is the gaps in the mechanisms of implementation of state financial support for the industry. Therefore, the purpose of the study is to clarify the features of the conditions and priorities for its implementation. To achieve the purpose of the research, analytical method was used to determine priority directions and programs of public financing in the agricultural sector, and a comparative one, which made it possible to find out the peculiarities of the implementation of certain aspects of state support, in particular the preferential VAT regime; method of horizontal analysis, which made it possible to trace the dynamics of planned and actual amounts of state support. The article analyzes the programmatic advantages of the state in the field of agriculture, which in fact outlined the priorities of the country's policy in recent years in this field. At the same time, a brief description and results of the implementation of certain state support methods, in particular, the special regime for collecting VAT in agriculture, prove that its abolition had a significant negative impact on the development of the industry, since it eliminated the possibility of additional attraction of funds in the production activities used by agricultural enterprises of all sizes and patterns of ownership. It is also stated that the cash expenditures of the budget for the support of the agricultural sector exceed the planned ones, but the limited number of its recipients is noted. The list of programs and volumes of financing for them, implemented by the state in recent years, has made it possible to focus on the shortcomings of the state support for the agricultural sector at the present stage. Further studies will help to develop promising proposals for optimizing methods and forms of public financial support.