Публікація: Fiscal instruments for supporting the financial security of agricultural enterprises in the face of global challenges
Ескіз недоступний
Дата
2026-03-04
Автори
Zos-Kior, M. V.
Sirenko, O. V.
Зось-Кіор, Микола Валерійович
Сіренко, Олена Вікторівна
Назва видання
ISSN
Назва тому
Видання
Economics and Business Management
Анотація
The aim of this study was to assess the role of fiscal instruments in maintaining the financial security of Ukraine’s agricultural enterprises in the context of military and global challenges. The research methodology was based on the application of systemic institutional-normative, functional-analytical and statistical methods, which made it possible to analyse tax incentives, budgetary support, preferential lending, as well as the impact of inflation and monetary policy on the liquidity and solvency of agricultural enterprises. A summary of the results of the comprehensive analysis showed that the introduction of a minimum tax liability averaging around 1,400 UAH/ha was associated with increased transparency in land use, whilst simultaneously increasing the tax burden on farms with low margins. The differentiation of valueadded tax rates (20%, 14% and 0%), combined with wartime tax relief, according to secondary sources, helped to reduce the cash flow gaps of individual enterprises by approximately 20-30%. Direct budgetary support in 2022-2025, estimated at between UAH 4 and 5 billion annually, as well as preferential lending, which exceeded UAH 104 billion in 2024, are seen as factors reducing debt servicing costs by approximately 15-20%.
Опис
Ключові слова
liquidity, solvency, lending, subsidies, volatility, budgetary support
Бібліографічний опис
Lemishko, O., Lazaryshyna, I., Zos-Kior, M., Hnatenko, I., & Sirenko, O. (2026). Fiscal instruments for supporting the financial security of agricultural enterprises in the face of global challenges. Economics and Business Management, № 17(1), Pp. 121-140.
DOI: 10.31548/economics/1.2026.121.