THEORETICAL ASPECTS OF ACCOUNTING AND TAXATION ORGANIZATION FOR SMALL BUSINESSES IN THE AGRICULTURAL SECTOR

The development of the agricultural sector has led to the emergence of various organizational and legal forms of entrepreneurship in agriculture, including farmer farms and associations. Farmer farms require adaptation of accounting to international standards and the development of an accounting system that optimizes accounting information and adapts it to management needs. It is important to increase the amount of information that characterizes the economic activity of farmer farms in order to assess the possibilities of product sales, material and technical support, and innovative attractiveness. Improving the accounting and information support of the economic activity of farmer farms is relevant and requires further research. A farmer farm is a special economic entity that may or may not have legal entity status and can only be created by Ukrainian citizens. The regulatory and legal regulation of accounting and taxation in farmer farms in Ukraine is based on legislation and other regulatory acts that establish rules and procedures for taxation and accounting issues for farmer farms. The problem of organizing accounting and taxation of farmer farms in Ukraine is relevant, as farming is the basis of agricultural business in EU countries and contributes to the formation of a unified agricultural policy. Farming is important for providing the population with quality products and is the key to European food security. Improving the taxation system of farmer farms is aimed at supporting their development as equal subjects of economic activity in the agricultural sector and stimulating the development of rural areas. Accounting is necessary for all farmer farms as it helps in organizing production, taxation, and reporting. It is also an important element of financial planning and control of production processes. Developing effective financial and material planning allows for the alignment of income and expenses. The government of Ukraine provides state support to agricultural producers, which helps them ensure competitiveness. This support includes the development of animal husbandry and farmer farms. Farmers must meet certain conditions to receive financial assistance, which allows them to improve their financial situation.