AGRARIAN FINANCIAL LEGAL RELATIONS OF FARMS

The article is devoted to the study of agrarian financial legal relations of farms. It has been proven that the agrarian financial legal relations of farms form an organic complex of internal and external legal relations that arise in connection with the formation of various economic funds and their use, the distribution of farm profits, accounting, payment of labor of members of the farm and employees, fulfillment and provision of contractual obligations financial reporting and payment of taxes, obtaining loans, insurance, investment, insolvency, compensation for losses, etc. The legal personality of farms and other special entities as participants in legal relations, legal norms and legal facts are the grounds for the emergence, change and termination of agrarian financial legal relations. The integrated object of agrarian financial legal relations of farms are financial resources that combine 1) own financial resources obtained as a result of economic activity; 2) financial resources provided to farms as state support (state aid) at the expense of State and local budgets; 3) credit and other involved financial resources. It was concluded that the greatest specificity is characterized by agrarian financial legal relations that arise in the field of providing financial state support to farms. Among the features, it is worth highlighting the state's ability to influence the specialization of farms and the development of priority types of agricultural production with the help of economic levers. The role of the state and non-governmental organizations in the regulation of agrarian financial relations is shown on the example of the legal regulation of stimulating the production of organic agricultural products by farms.