FINANCIAL SUSTAINABILITY OF THE AGRICULTURAL SECTOR OF UKRAINE UNDER MARITAL LAW

The article focuses on the military aggression's impacts on the financial sustainability of the agricultural sector in Ukraine as well as the priority measures required to ensure the food and economic security of Ukraine under martial law. Ukraine has to solve problems of unprecedented complexity: ensuring food security on the domestic market and selling agricultural products on the world market under the difficult conditions of war. The performance of agricultural enterprises is analyzed as the stability of their functioning is strategically important not only for the domestic economy, but also for the overall world food market. At the same time, the authors emphasize factors and processes which contribute to the higher financial sustainability of agricultural production, as well as those, which inhibit the development of agrarian business in Ukraine. The authors define the financial sustainability of the Ukrainian agricultural sector under martial law as the ability to provide sufficient financial resources for the process of expanded reproduction of agricultural production, considering the range of financial measures and tools (preferential taxation, loans, donor aid) as well as and non-financial ones (military, diplomatic, logistic). The agricultural sector of Ukraine remains one of the key sectors of both domestic and global economies, as it carries out a highly important mission of providing food to the citizens of our state, as well as to about 100 million citizens outside the country, and its role will be growing further. Based on this issue, the authors consider Ukraine's victory as a vital task not only for the citizens of Ukraine but also for all developed and developing countries. Key features of the state policy aimed at supporting exporters of agricultural products to ensure the financial sustainability of the agricultural sector of Ukraine are defined.