Публікація:
Fiscal instruments for supporting the financial security of agricultural enterprises in the face of global challenges

Скорочена інформація про документ
dc.contributor.authorZos-Kior, M. V.
dc.contributor.authorSirenko, O. V.
dc.contributor.authorЗось-Кіор, Микола Валерійович
dc.contributor.authorСіренко, Олена Вікторівна
dc.date.issued2026-03-04
dc.description.abstractThe 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%.
dc.identifier.citationLemishko, 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.
dc.identifier.issn2786-7390; e-ISSN 2786-7404
dc.identifier.otherUDC 336.7; 631.1
dc.identifier.urihttps://economicscience.com.ua/uk/journals/tom-17-1-2026/fiskalni-instrumenti-pidtrimki-finansovoyi-bezpeki-agrarnogo-pidpriyemnitstva-v-umovakh-globalnikh-viklikiv
dc.identifier.urihttps://dspace.pdau.edu.ua/handle/123456789/21242
dc.language.isoen
dc.publisherEconomics and Business Management
dc.subjectliquidity
dc.subjectsolvency
dc.subjectlending
dc.subjectsubsidies
dc.subjectvolatility
dc.subjectbudgetary support
dc.titleFiscal instruments for supporting the financial security of agricultural enterprises in the face of global challenges
dc.typeArticle
dspace.entity.typePublication
Файли
Контейнер файлів
Зараз показуємо 1 - 1 з 1
Ескіз недоступний
Назва:
_17_1_2026-121-140.pdf
Розмір:
766.9 KB
Формат:
Adobe Portable Document Format
Завантажити
Ліцензійна угода
Зараз показуємо 1 - 1 з 1
Ескіз недоступний
Назва:
license.txt
Розмір:
17.09 KB
Формат:
Item-specific license agreed upon to submission
Опис:
Завантажити
Зібрання
Друковані видання. Кафедра менеджменту ім. І.А. Маркіної