FINANCING AND TAXATION OF AGRICULTURE IN UKRAINE DURING THE WAR PERIOD

Abstract

"The article examines the tax burden system on agricultural enterprises of Ukraine, particularly their changes during the war period. It was determined that the share of agriculture in the GDP of Ukraine was the highest among all sectors of the economy and amounted to more than 10% in 2021 (pre-war period). Agricultural products account for the largest share of Ukraine's total exports - about 41% per year. In general, the agricultural sector plays a key role in ensuring the well-being of 12 million rural residents (30% of the population of Ukraine). The article deals with the issue of finding relevant sources of financial support for agricultural enterprises in Ukraine. The state financial support of agricultural producers is considered one of the tools for the development of rural areas, especially during the war."