Agriculture is one of the leading sectors of the Ukrainian economy, and the state pays special attention to its development. One of directions of the state’s support for agriculture is implementation of tax preferences due to which agricultural enterprises have a lower tax burden. The optimal level of the tax burden is an important factor in ensuring the positive dynamics of business activity in agriculture, as well as socio-political stability. The objective of the article is to determine the impact of recent changes in the Ukrainian tax legislation on the tax burden of agricultural enterprises, as well as the possible impact of current draft laws. The article examines features of the tax legislation in Ukrainewith regard to agricultural producers and its changes in recent years - increasing a single tax rate, introduction of indexation of land regulatory, monetary valuation, abolition of the special regime of a value added tax. The advantages and disadvantages of using a simplified taxation system by agricultural enterprises are considered. the study’s outcome comprises recommendations for agricultural enterprises to choose a tax system with the lowest tax burden, as well as recommendations for improving the tax legislation of Ukraine using preferential VAT rates for agricultural enterprises and a tax on withdrawn capital.

Abstract. The subject of the study. A successful economy does not allow the loss of its main component: enterprises in modern conditions. If the companies of the country do not receive anticipated financial results, the entire financial system becomes vulnerable. This article is focused on research of the problem of loss-making enterprises in Ukraine. It should be noted that the negative trend of a significant number of loss-making companies can be traced over a long period of time. The main reasons for Ukrainian producing companies' unsatisfactory financial results are described in this article. A hierarchy of factors that determine the financial security of enterprises is constructed. Research of dependence operating profitability of businesses from inflation is done on the basis of statistical data. The tendency in the production of industrial output is shown. Methods. The methods used by authors include correlation analysis, comparative analysis, a method of description, interpretation of statistical data, a method of observation. Scope. The main task of the research remains the demonstration of the problem of non-profit activity of Ukrainian enterprises and the allocation of key factors for the containment of economic growth. For this purpose, a study was made of the dynamics of financial results of subjects of entrepreneurial activity. The dependence of profit on operating activities of the economic sector and the rates of inflation of the national economy of Ukraine is presented. Conclusions. National business adapts to the transformation of the economy and, at the same time, overcomes the diversity of threats. Performed analysis showed that enterprises in Ukraine are strongly influenced by internal independent administrative measures factors. The shortage of financial resources and the complexity of attracting additional funds impede the further development of enterprises. However, the size of revenues and costs, and thus the final financial results will depend on the professionalism of company's management. The problem of increasing insolvency among Ukrainian companies is disclosed in this paper. Profit formation is possible only if one takes into account the role of the state, changes in external and internal demand and maintaining competitiveness. Key directions of financial stabilization and further business development in Ukraine depend on the ability of entities to maintain an acceptable level of their own financial security.

The features of financial support for reproduction of fixed assets of agrarian enterprises are considered in the article. These include quantitative and qualitative differences in the basic assets of agrarian enterprises, seasonal production, long payback period of capital investments, the reproduction in agricultural enterprises of a significant part of fixed assets in kind, unsustainable financial condition of enterprises and lack of collateral for obtaining long-term loans, undervalued value of fixed assets, no accrual of depreciation on land. For the agricultural enterprises of Ukraine, a cognitive model of the situation "Fixed Assets" was developed, which allows us to investigate factors that determine the possibilities of expanding their reproduction in the light of unstable conditions of functioning. On the basis of cognitive modeling, studies of a possible scenario for the transformation of this system in accordance with the purpose of management have been carried out and modeling the dynamics of the levers of directing the management influences depending on the chosen behavior. It is established that the most significant factors influencing changes in the system of fixed assets are: net profit received by enterprises of the agrarian sector of Ukraine, state support of agricultural producers, foreign investments in agriculture and financing of fixed assets on the basis of leasing. Based on a correlation-regression analysis based on the estimation of stable cause-and-effect relationships, establishing quantitative relations between random variables of the investigated process, conditional forecasts of changes in the size of fixed assets of agricultural enterprises are constructed.

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