LEGAL REGULATION OF FISCAL RELATIONS AS A FACTOR OF FOOD SECURITY

The article analyzes the legal regulation of tax payments by domestic agricultural producers, as they, avoiding taxes, form a shadow segment of the economy and, at the same time, are those in need of state support and special conditions for legal regulation of fiscal relations. It is noted that food security is a component of national security because a person has a physical, social and economic need for quality and sufficient food to meet, active and healthy lifestyles. Therefore, the interdependence of food self-sufficiency and food security requires its solution through internal or external mechanisms. It was found that in Ukraine, as in other countries, the attention of fiscal authorities is focused on combating tax evasion, fees (other mandatory payments), as businesses to underestimate tax liabilities, violate tax legislation and resort to many approaches (schemes) to avoid and evade taxes, thereby causing significant damage to the country's budget. It is analyzed that in world practice there are no uniform approaches to food trade and payment by tax producers. And the fact that the agricultural production of any country is not able to fully ensure its own food security due to various objective and subjective factors. Analysis of the experience of developed countries shows that the state through fiscal relations provides constant and stable support for less monopolized agriculture by redistributing income from a more monopolized industrial sector. It is noted that the process of forming fiscal relations in the formation of food security should be based on a combination of economic and social indicators, accompanied by proper monitoring of the nature of change, qualitative and quantitative assessment for further preparation of relevant recommendations, management decisions and relevant public policy. It is concluded that fiscal relations as a factor of food security provide the state's ability to meet the needs of the population in food at a level not lower than medically justified standards, guaranteed by the availability of appropriate resources, potential domestic production, independence from internal and external conditions (threats), sustainable economic development of the country, sovereignty and independence.