Introduction. Technical potential is the key to innovative management and economic growth of agricultural production. In the conditions of poor quality and reliability of the machines, the dealer service of the manufacturing plants is poorly developed, the main task of which is the elimination of defects in machinery. In this regard, the task of modernizing the technical means of farms in the corporate sector of the agrarian economy arises. Methods. The following methods and techniques are used for realization of the set tasks: monographic, statistical groups, correlation and regression analysis, graphic – for comprehensive study of the current state of agricultural production and to determine the factors influencing its technical modernization. Results. In the conditions of decrease of technical support of agricultural producers of primary importance becomes the support in the working condition of the machine and tractor park, timely repair and restoration of technical resources, which implies the development of a system of complex engineering service. In turn, it became necessary to create a system of information and consulting and staffing for agricultural producers. Discussion. One of the effective ways of modernizing the technical base of agricultural producers involves the use of the program Trade in. This program is a system of offsetting, in which used equipment can be used as a means of partial payment for new equipment. The equipment, which was used and purchased from customers under the scheme Trade in, undergoes pre-sales training with the replacement of all defective components and assemblies, then it is offered for sale. Keywords: agricultural enterprise, modernization, repair, agricultural machinery, technical base.

Purpose. The aim of the article is deepening of theoretical and methodological foundations of creation and functioning of farms and disclosure of their economic nature and specifics in the current economic conditions. Methodology of research. A set of methods, techniques and principles of scientific knowledge, fundamental provisions of economic theory and scientific developments on the development of farms are the theoretical and methodological basis of scientific research, the results of which are presented in the article. General and special methods of economic research are used in the course of scientific research, in particular: systematic approach – in studying the relations between phenomena and processes in the system of ensuring the effective development of farms; comparative approach – to compare economic processes in agricultural production at different time periods in order to identify cause and effect; dialectical, abstract and logical methods – in carrying out theoretical generalizations, forming conclusions. Findings. It is revealed that the peculiarity of the functioning of the peasant farms is that they are both a production and a consumer unit, and therefore they combine two goals – production (maximizing income) and consumer (increasing welfare of all household members). The following models of development of the subjects of rural family economy have been systematized: the model of a labour farm; the model of farm based on the use of wage labour; model of a family corporation. It is established that on the basis of family organization of labour a small local economy “family farm” is formed, the peculiarities of which are: dual purpose of development, i.e. realization of entrepreneurial ability of its members to manage on land and maximization of income; the reproduction process depends on the established system of informal institutions; Determinant behaviours of its members include: loyalty to traditions and cultural heritage, social orientation, innovation, resilience, confidence and predictability of household members' actions; combination of multi-vector, contradictory processes; combination of technological, economic and cultural conditions of functioning of the family farm that determine the synergistic effect. Originality. The concept of “family farm” has been further developed, which, unlike the existing ones, characterizes the form of agricultural activity carried out by persons with family ties or with the involvement of employees, and the share of the labour contribution does not exceed the contribution of family members. Practical value. Generalization of the evolutionary development of economic science indicates the existence of two concepts of economic development: the concept of the peasant economy as an entrepreneurial economy, in which the owner hires himself as a worker; the concept of the peasant economy as a working family farm, in which the family as a result of labour costs receives a single labour income and compares its efforts with the obtained material result. Taking into account the abovementioned features of the functioning of farms should be reflected in the development of national and regional programs to support the development of farms. Key words: farming, peasant economy, family farm, peasant, production.

Introduction. Prior to Ukraine's accession to the World Trade Organization (WTO), the scope and directions of financial support for agricultural producers were determined by the priorities of the state agrarian policy and the financial capabilities of the state budget. The terms of membership in the WTO make it urgent to consider the issue of reducing the level of taxation for agriculture in the aspect of basic agreements, principles, and rules of the international organization. Methods. The following methods of understanding economic phenomena and processes were used to solve the problems: epistemological analysis (convention analysis), theoretical generalization, synthesis, induction and deduction, structural and logical analysis, comparison. The results. On the basis of the generalization of the world experience regarding the taxation of the activities of agricultural producers, measures are proposed for the fiscal stimulation of subjects of entrepreneurial activity in the field of agrarian business, that as one of the tools for reproducing the potential fertility of agricultural land, we are considering the use of adjustment coefficients when calculating the land tax and the tax of the 4th group of payers. For this purpose, it is expedient to develop a system of correction coefficients when calculating the value of agricultural land, for which it is necessary to carry out (every 5 years) agrochemical certification of land as a component of the agricultural census. As a basis for the calculation of the correction coefficient, it is advisable to take the value of agricultural land at the beginning and end of the reporting period and multiply it by the value of the normative monetary assessment in the region, on the basis of which the value of the land will be determined, which will serve as the basis for calculating land tax and rent. It is advisable to predict the effect of this indicator for a five-year period. Discussion. Financing of the country's post-war reconstruction will be carried out at the expense of agribusiness entities operating without state support. In this regard, it is necessary to use the foreign experience of stimulating tax influence on their activities, especially small agricultural enterprises, in particular, the extension of the simplified taxation system. Keywords: taxes, ecology, agricultural producers, food security, food quality.

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