UK: Сільськогосподарське виробництво є важливою складовою національної економіки України та джерелом доходів від експорту. Частка сільськогосподарської продукції у експорті товарів та послуг з України у 2015 році склала 32 відсотки. EN: The basic problems of market of agroinsurance development are in-process ex-amined in Ukraine. The lack of development of infrastructure and imperfection of normatively-legal base of industry of agroinsurance are certain. The ways of construction of effective model of state support of agricultural insurance offer.
UK: Розглянуто основні передумови забезпечення фінансової безпеки аграрних підприємств через призму їх фінансового забезпечення на основі досягнених результатів останніх років. Окреслені загрози щодо оцінки фактичної прибутковості ведення аграрного бізнесу. Проведений аналіз показників фінансової стійкості, платоспроможності і ліквідності та окреслено фактори, що зумовлюють їх рівень у аграрній сфері. Обґрунтована необхідність формування системи управління фінансовою безпекою аграрних підприємств. EN: The author argues that financial support for enterprises of agrarian sphere is largely due to the level of profitability of each of them, the ability to attract bank loans, investment resources, the level of government support, and together these factors significantly affect the financial security of the entity. The article proves that the agrarian sector of Ukraine marked the highest stability under economic crisis of recent years. This is confirmed by statistical data on increasing the profitability of the industry, increase in the share of agriculture in GDP of Ukraine and the share of agricultural exports in its total volume, and increases the amount of capital investment. The most profitable agricultural products and prospects of further expansion of production have been established. On the other hand, critical assessment of the formation of profitability against the backdrop of a massive increase in costs in an inflationary environment, allowing for the organization of agricultural production has been carried out. In this case the problem of financial security has been considered expanded reproduction at the level of individual enterprises as the basis of its financial security.
The article presents the results of fiscal decentralization of Ukraine and the countries of the European Union as a process of restructuring and balancing the specific interests of all entities of redistributive relations, optimizing and improving the structure of the revenue segment of local budgets, and ensuring stable tax revenues through the improvement of the current taxation system. An analysis of the level of fiscal decentralization of the EU countries was carried out on the basis of indicators of fiscal autonomy and fiscal significance of local self-government. In order to increase the role of fiscal consolidation and filling local budgets in Ukraine, the timeliness of budget-tax reforms and their impact on the socio-economic development of the state have been substantiated. The empirical analysis was based on the fiscal rules of the decentralization of European countries that form the systemforming elements of the model of the tax on profits, providing a favorable fiscal space for business, motivating the effective use of budget funds by territorial communities. The target function of the optimization model, which determines the maximization of the fiscal decentralization index of local budgets, is proposed. Fiscal consolidation scenarios and their potential changes in Ukraine's GDP have been developed, subject to the introduction of the tax on withdrawn capital, as an alternative form of the tax on profits.
