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The purpose of the article is to identify the risks of agricultural development in Ukraine in the context of wartime, to substantiate the economic consequences of the impact of the Russian invasion and the introduction of martial law on the logistics system in the agrarian sector. In the context of the carried out study, the problems faced by agricultural producers in the context of the wartime situation in Ukraine (problems caused by the occupation and hostilities in a large part of the country; disruption of food supply chains and resources necessary for agricultural work; problems for the development of agricultural production as a result of the financial crisis; problems caused by the development of the energy crisis) are identified and systematized. Risks to the agricultural producers’ activities are identified (reduced supply and demand for food products; reduced liquidity of agricultural producers, difficulty in accessing financing; undermining of agricultural land and damage to crops as a result of hostilities; difficulty in purchasing seeds, breeding livestock and poultry, fertilizers, machinery, fuel and lubricants; disruption of value chains and logistics chains; shortage of labor in the agrarian sector). The article emphasizes the ways to mitigate the risks in the context of implementing mechanisms for preventing and/or overcoming such problems by establishing cooperation between Ukraine, the EU and international organizations. The author substantiates the need to change approaches to the further development of the agricultural sector in the areas of development of «short» value chains and logistics, to focus on the decentralized local food production systems, adaptation of conditions and traditions of agriculture to new conditions. Prospects for further research lie in a detailed analysis of the advantages and disadvantages of agricultural development in Ukraine, taking into account the elaborated guidelines.

The article is aimed at defining the behavioral patterns of economic decision-making at the level of territorial hromadas. The main difference between traditional economic science and behavioral economics is substantiated. The traditional economic model is formed around the behavior of the «economic man», which is characterized by rationality in decision-making, completeness of self-control, limitless cognitive skills, restricted self-interest and stability of preferences; behavioral economics – around the behavior of Humans, which is characterized by numerous behavioral biases, changing preferences, acquiring new skills and further learning, social impact, altruism, etc. Two levels of behavioral economics are highlighted: micro- and macro-levels. The first level involves the study of the peculiarities of individual decision-making, the second involves the study of the impact of the behavior of economic agents on the development of the financial market together with economic growth of territories. It is substantiated that the study of behavioral patterns at the local level in the State requires, first of all, an analysis of the peculiarities of individual decision-making in the context of the developments in the micro-behavioral economics. The principles of behavioral economics, which have a significant impact on the behavioral characteristics of economic entities in the process of economic decision-making, are systematized. Cognitive biases and heuristic methods, features of choice architecture that influence decision-making are defined. Prospects for further research in this direction are the introduction of the principles of behavioral economics in the context of the development of territorial hromadas, in particular, taking into account tendencies in decentralization and the increasing impact of the behavior of certain subjects or groups of such entities on the development of the territory with a decrease in the size of the administrative-territorial unit.

The article is aimed at determining the regularities of use of the budget potential of the united territorial communities (UTOs) based on the income from the collection of property taxes. The author’s own scientific approach is developed to analyze the efficiency of use of the budget potential of territorial communities based on the income from property taxes. The main problem of collecting property taxes in Ukraine is substantiated, which is the low share of income from collection of these taxes. However, in today’s conditions it rises especially acutely, which is connected with the strengthening of the financial capacity of local government in the conditions of decentralization processes in our country. It is determined that the level of efficiency in the use of the budget potential of territorial communities based on property taxes is generally quite low. The author allocates the main problems in the context of property tax collection: inefficient definition of tax rates and tax-exempt persons; differences in the application of the tax in different territories; non-accounting of the financial situation of property owners when taxing. It is determined that for the real estate tax, which is different from the land tax, as well as for land fees, there is an intrinsic problem of the efficiency of setting tax rates by local governments, on which the volume of tax revenues to the local budget, the number of taxpayers and the efficiency of the tax in general depend. Existence of different approaches to setting a real estate tax in the UTO with different income levels per person is proved: lack of interest of the high-income UTOs in increasing the proceeds of the real estate tax is also leading to the local government bodies’ leveling of the possibility to efficiently set taxation rules and increase the tax revenues. Increased efficiency in the use of the budget potential of territorial communities based on property taxes is identified. This demonstrates the understanding of the local government bodies of the benefits of using these taxes to improve the financial capacity of territorial communities.