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The relevance of the study of the economic and legal nature of the minimum tax liability is due to several factors. Firstly, being relatively new for Ukraine, this type of tax has not yet been sufficiently studied by scholars. Secondly, due to the specifics of the object of taxation, the introduction of the minimum tax liability significantly affects the taxation of farmers – owners of agricultural land and land users, producers of agricultural products, who are among the most vulnerable segments of the population. Thirdly, such a reform of the tax burden on business entities in agriculture, as one of the sectors most affected by Russia's armed aggression, requires a thorough analysis of its timeliness and appropriateness. This necessitates a study of theoretical and practical aspects, potential risks of introducing the minimum tax liability, as well as the formulation of proposals for solving problematic issues in this area, which is the purpose of the study. The research methodology includes a number of methods of scientific knowledge: the philosophical (dialectical) method, general scientific methods (the method of analysis and the formal logical method), as well as methods related to special scientific methods (formal legal and comparative legal). Results. The study of the economic and legal nature of the minimum tax liability concluded that there is a tendency to expand the range of taxpayers. In particular, at the expense of individuals – members of private farms. The article proves that such innovations lead to the loss of existing tax privileges for farms and increase the tax burden for these entities. The authors identify the risks of introducing a minimum tax liability, including incentives for farmers to alienate agricultural land or transfer it to other persons, alienation of farmers from the main means of production, and increased unemployment. It is established that the introduction of the minimum tax liability under the existing conditions is a violation of the fundamental principles of tax legislation of Ukraine. The generalisations obtained can be used to amend the tax legislation and will be useful in conducting scientific research on tax and agricultural legal relations.

At the present stage, the issues of sustainable development of the Russian agricultural sector and strengthening its technical potential in the context of sanctions pressure are becoming especially relevant. One of the most useful tools in solving these problems is leasing. The purpose of this article is to analyse promising directions for the development of leasing as the effective form of technical support for agricultural production in the current conditions. The study has used general scientific methods (analysis and synthesis, economic and statistical, graphical, etc.). The main trends now emerging in the domestic market are highlighted from the point of view of manufacturers of agricultural machinery and goods. With consideration to the current situation in the domestic market, decreased prices for agricultural products and rapid growth of prices for agricultural machinery, the most promising areas for the use of leasing mechanisms have been proposed to help accelerate technical re-equipment in the agricultural sector: application of leasing solutions in the agricultural industry that have already been tested and proven successful in other market segments (for example, subscription, agrocarsharing, etc.); combination of leasing mechanisms with trade-in programmes which make it possible to comprehensively solve issues not only of updating machinery and tractor fleet, but also of recycling worn-out agricultural equipment; use of leasing mechanisms for the development of machine and technological complexes as a modern form of joint use of machinery in agriculture which allows accelerating technical equipment of the industry. The proposed directions can help ensure systemic development and quicken the technical re-equipment of the Russian agricultural sector.

The purpose of the study is to analyze leasing sustainable development as the main investment mechanism of the Russian agrarian sector technical re-equipment. The author uses general scientific methods (analysis and synthesis, economic and statistical methods, graphical methods, etc.). The current state of the domestic agrarian sector technical equipment, the development of agricultural machinery leasing market development, issues and prospects for the use of agrarian leasing at the present stage have been considered. Considering the current situation in the domestic market, decreased prices for agricultural products and outstripping growth of prices for equipment, domestic agricultural producers need systemic state support to maintain the machinery and tractor fleet renewal pace. In conditions of agricultural machinery and investment resources for its reproduction deficit, leasing is one of the effective tools in solving the technical potential of the agricultural sector technical potential strengthening issues. The main promising areas of leasing mechanisms application, contributing to technical re-equipment acceleration in the agricultural sector have been proposed (sustainable development projects, national “green taxonomy”, “green” bonds; agricultural machinery market digitalization development; use of leasing mechanisms for the machinery and technology complexes development as a modern form of joint machinery use in agriculture). The proposed areas will ensure systemic development and acceleration of Russian agrarian sector technical re-equipment.

The primary trends defining the paths toward sustainable development in rural areas of Bulgaria underscore the significant influence of human resources., and the priorities are oriented towards stimulation of the vocational training and science based skills, obtained through appropriate education and specialized training, and leading to success in the development and management of the local economy. The tendency, related to the problem is highlighted as the shortage of adequately educated and skilled entrepreneurs capable of harnessing technological advantages in agricultural production and implementing innovative technologies. The goal of our study is related to investigation and summarization of basic tendencies in this aspect, within Bulgarian agricultural enterprises, the emphasis lies on the crucial connection between theoretical knowledge and hands-on experience, particularly highlighting the importance of educating and training agricultural producers. The education and practical application of scientific knowledge by those engaged in agriculture are vital components for achieving success and ensuring the sustainability of economic endeavours at the local level. By promoting education and training for individuals involved in agricultural activities in the agrarian sector, the agriculture guarantees its sustainable and efficient development, which without doubt reflects on the increase of the sustainability of the rural territories, as a whole. The results of the study formulate guidelines, conclusions and recommendations related to recognition of the need of ensuring the proper education and training of agricultural producers, especially in the realm of environmentally friendly practices and innovative technologies. In conclusion, the synthesized research findings provide insight into the tendencies in basic strategic documents supporting knowledge, as well as data for the educational status in the Bulgarian agrarian sector regarding the potential and significance of the human factor. Future guidelines for the study in the sphere of human resources are outlined in the modern agriculture and the Bulgarian rural territories. [ABSTRACT FROM AUTHOR]

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Background. Currently, agro-industrial holdings occupy a dominant position in Russia, which creates certain imbalances both in the agricultural and processing industries of the agro-industrial sector of the economy. In this connection, it is necessary to create conditions for the full functioning of SMP-agricultural producers. For this purpose, cooperation, conclusion of contracts or participation in state and municipal procurement can be used. Purpose. Determination of the algorithm of participation of SMP-agricultural producers in the procurement process at the state and municipal levels. The work is theoretical in nature and is aimed at developing methodological approaches to the implementation of state and municipal purchases from agricultural producers. Materials and methods. The study is based on legislative and regulatory acts and, at the same time, on the opinions of various authors on the problem of the participation of SMEs in the contract system of state and municipal procurement. Results. In the course of the study, legislative and regulatory acts were considered in relation to procurement of various levels; an assessment of the participation of small businesses-agricultural producers in the field of public procurement was given; algorithms for the participation of this kind of entities in the procurement process were formed. Conclusion. As a result, various aspects and features of the participation of small businesses in public procurement were identified.

The relevance of the research is defined by the promotion of food security improvement for Russia and the importance of government regulation in this process. The purpose of the paper is the hypothesis verification on the positive impact of the revealed methods in the government tax regulation on the national agricultural industry development in conditions of import substitution policy with further increase of food security level in the country. The task of the paper is the analysis of government regulation methods for the development of agricultural sector. Key methods of the research are the collection and analysis of statistical data, their comparative analysis, the study of normative data base in tax regulation of agricultural sector and other documents related to the food security of the country. Authors analyze the dependence of national agricultural industry on import components. Based on that the main problems of food security in the country are revealed including the low seed fund, the lack of breeding stock, the lack of veterinarian vaccines and other medicine, weak investments in fixed capital and productive capacity, the lack of research institutes and laboratories in this sector of economy. In accordance with these reasons, authors consider the tools of government regulation in the agricultural sector of economy including the tax stimulation, grants and subsidies, preferential loans and other mechanisms, which could support the effective development of national agricultural complex. The analysis of statistical data by Federal Tax Service of Russia has indicated the effectiveness of government tax stimulation of agricultural producers, which is proved by the growth of tax revenue from this category of taxpayers, despite their decrease. Researchers indicate the development of government tax regulation measures by targeted use of tax tools for the target of a decrease in the loss of tax revenue and increase investments in fixed capital in the agricultural sector.

Agricultural policy is one of the key public policies and has a significant impact on farmers as well as on the population living in rural areas. The policy comprises various development goals and represent the starting point for the adoption of regulations that have a direct impact on agricultural producers and their lives. The paper first analyzes the current agricultural policy in Serbia. The second part of the paper is dedicated to the Common Agricultural Policy of the European Union, followed by an analysis of the level of harmonisation of the agricultural policy and regulations of the Republic of Serbia with the Common Agricultural Policy of the European Union. Bearing in mind that the Common Agricultural Policy is currently undergoing transformation and that the implementation of new measures is expected from 2023, it is analysed how this change will affect Serbia in the coming years, given that the new Agriculture Strategy is to be adopted as the current one expires in 2024. The paper specifically analyzes how measures for environmental protection and climate change will affect the lives of the rural population. Introduction and implementation of new and increasingly complex measures, such as new ways of agricultural production, soil cultivation, reduced use of pesticides and artificial fertilizers, as well as greater representation of organic production bring significant benefits to the environment and contribute to the reduction of greenhouse gas emissions and to climate change mitigation. Until now, farmers have been expected to change their former traditional approaches to agricultural production, among which the burning crop residues stands out as important for the environment, and in the future the greater demands will be placed on farmers, especially having in mind climate change mitigation and adaptation measures. As the paper concludes, the key role in this process must be played by the farmers themselves, who are expected to change, often traditional patterns of production and living in rural areas.

Copyright of Issues in Ethnology Anthropology is the property of Issues in Ethnology Anthropology and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The problem of the treatment of sludge and the utilization of waste contents of sewage treatment plants for use in agriculture is a problem with a decades-old history. The aim of the study is to identify the main motivating and demotivating factors that convince Bulgarian farmers to use WWTP sludge. The article presents the prospects for agricultural utilization of sludge produced by WWTP in Bulgaria, and more specifically focuses on the study of the effect of sludge utilization in agriculture, on the one hand, and offers opportunities for their application, finding a long-term sustainable solution for their management. The presented assessment of the possibilities and prospects for the Bulgarian agricultural producers for the utilization of sludge based on the achieved results of a scientific research project aims to solve the problems related to the socio-economic efficiency in the use of sludge in agricultural practice, and to support science and practice when resolving these public issues. [ABSTRACT FROM AUTHOR]

The benefits of implementing innovations in agriculture are many, various and proven at a global level. The purpose of the paper is to present the attitudes of the agricultural producers concerning the implementation of technological innovations in Bulgaria. Through cluster analysis, the agricultural producers participating in a study are divided into four groups by six characteristics. This provides an insight into the main attitudes of the producers regarding agricultural innovations. The results show that agricultural producers with large capital and large holdings adopt and use innovations in their holdings. The majority of the farmers do not have a specific attitude and are neutral on the issues related to the implementation of innovations in the holdings. There are also those who are pessimistic and do not see development in the agrarian sector as a whole. [ABSTRACT FROM AUTHOR]

The subject of the research is focused on the application of agri-environmental management practices in the agricultural policies of the Republic of Serbia. The research, in the first part, addresses the current attitudes of the policymakers in the sector for agricultural policy, sector for rural development, and the department for the IPARD of the Ministry of Agriculture, Forestry and Water Management, regarding the introduction of agri-ecological measures. In the second part, the current attitudes of the agricultural producers and agricultural advisory employees regarding the main economic and structural factors, as determinants of the adoption of agri-environmental management practices, are analyzed. The findings show that the policymakers have put in place an adequate framework, providing the training and education for the introduction of future AE measures. The findings show that the agricultural producers and the agricultural advisory employees consider agri-ecological measures to be a good way to improve the state of the environment and promote the diversity of nature and organisms. The producers have shown a high willingness to adopt the agri-ecological measures. For them, the highest motivation for using the agri-ecological measures is agriculture-oriented training and education, while the potential obstacles are the complexity of measures, implementation of measures, property rights, purpose of land use, and full-time farm workers. The farmers that perceived that the agri-ecological measures treat all farmers equally contributed the most to predicting the willingness of the agricultural producers to adopt agri-ecological measures. On the other hand, the agricultural advisory service employees perceived as the highest motivations the responsibility of farmers towards future generations, previous experience in the application of similar measures, and agriculture-oriented training and education, while the size of agricultural holdings and the property rights were seen as the largest obstacles. The proposed research on the agri-environmental management practices is particularly relevant in the context of discussions on the reform of the Serbian agricultural policy in light of the EU accession process. The findings of the research shall directly contribute to raising knowledge on the agri-environmental management practices in the Republic of Serbia. [ABSTRACT FROM AUTHOR]

The relevance of the research is determined by the need to ensure food security, which led to the search for new models and forms of agricultural development. Among such forms inclusive models of agrarian business occupy a special place as today they are recognized as capable of solving the problems of poverty, inequality and overcoming hunger. The purpose of the research is to substantiate the mechanism of how to manage ecologically-oriented agrarian business as one of the drivers of inclusiveness, and further develop directions of organic agricultural production. When writing the article, the author used the following methods of scientific knowledge: monographic, analysis and synthesis, systematic approach, comparison, scientific-abstract systematization and concretization. Based on the results of the research, key trends and drivers of agricultural development have been revealed. The set of basic forms of inclusive agrarian business organization has been studied. A level system of standards of products, works and services for the industry has been substantiated. The author’s model of the institutional mechanism for managing ecologically-oriented agricultural production, with the certification and standardization of organic produce being the key elements of it, has been proposed. The current state of development of organic production has been studied, the structure of export of organic produce has been analyzed. It has been determined that Ukrainian organic agriculture has a significant potential for its future development and is important for the European food market. Prospective benchmarks for further development of organic production in terms of ecologically-oriented types of agrarian business have been substantiated. The results of the research can be used by all agricultural enterprises that search for new approaches to management and strive to increase the competitiveness of agricultural produce in modern conditions of transition to the concept of sustainable development

Fair trade initiatives represent an essential support for the scarce opportunities that have arisen in the agricultural sector, as they cover various areas that contribute to increasing good trade practices. It is essential to highlight the contribution of fair trade in urban and rural areas, as it becomes a valuable incentive for differentiation. The main objective of this study was to determine how Fair Trade is applied in the socioeconomic and ecological sphere in an association of sustainable agricultural producers in the Peruvian jungle. This is quantitative research with a non-experimental cross-sectional design. The survey technique was used, and a questionnaire was applied to 99 agricultural producers in the Amazon region of northern Peru, because it would help to analyze the new challenges of fair trade. In addition, data analysis and processing was carried out with Microsoft Office Excel and SPSS. The results show that 51% of the producers surveyed have been sensitized to adopt socially responsible actions aimed at strengthening sustainable development, social responsibility and good practices for fair trade in favor of the preservation of the resources of the Peruvian Amazon, as well as the socioeconomic development of farmers and the region itself. Forty-seven percent carry out social responsibility activities under the guidance of the Fairtrade organization, which has accompanied farmers to obtain Fairtrade certification. In addition, 59% of respondents say that they engage in healthy competition that generates trust among farmers. Fairtrade enables associated farmers to improve their ethical behavior and respect for their rights as well as those of the entire community.

Background. Argentina is one of the largest and most developed socio-economic countries in Latin America. The use of modern agricultural technologies in the Argentine plains and new methods of shipping allowed Argentina to start exporting agricultural products to Europe. A series of commodity booms enriched Argentina and made it one of the largest economies in the world at the beginning of the 20th century. Purpose is to analyze and identify problems and prospects for the development of the agricultural structure in Argentina. Materials and methods. In the study, the authors used analytical materials of the UN Economic Commission and other international organizations on the countries of Latin America, reviews and reports of the Central Bank, the Institute of Statistics, the Ministry of Economy and Public Finance, the Ministry of Foreign Affairs. In this work, dialectical, systemic, historical, logical, formal-legal, comparative research methods were used. Results. Due to the abundance of appropriate land and natural resources, the favorable climate in most of the country and the generally low activity of pests, agricultural in Argentina is not particularly limited by natural conditions. However, there are a number of other factors that prevent Argentine farmers from fully operating as efficiently as possible. Conclusion. Argentina’s agro-industrial policy is quite contradictory. Despite the development of digital services and modern information technologies to support agricultural producers, the introduction of progressive export support programs, a fairly powerful infrastructure throughout the entire production cycle of agricultural products, the Argentine government from time to time resorts to using serious export barriers to maintaining the domestic market, which in general affects the Agar sector is not always positive.

The problem of limited budget funds for subsidizing agriculture is acute in Kazakhstan. Under these conditions, it is important to ensure targeting of subsidies, when they are delivered to those producers who are able to use them effectively for the production needs. The aim of the research is to highlight the main trends in the distribution of subsidies in the agro-industrial complex of Kazakhstan and their impact on the results of the industry. The efficiency of subsidies is influenced not only by their structure by type, but also by their distribution among commodity producers. On average in 2018-2021, thirty largest subjects of the agro-industrial complex, receiving 4-10 % of the total amount of subsidies, give 4-15 % of tax revenues, have 3-7 % of the gross profit in agriculture in Kazakhstan. The concentration ratios for 2018-2021 do not exceed 0.10, and for 150 largest farms they do not exceed 0.21, showing no significant changes in 2020-2021. This indicator allows to estimate the degree of uneven distribution of subsidies among recipient farms: the higher it is, the more unevenly the support is distributed. The indices of even distribution of subsidies based on profits are characterized by a downward trend in 2018-2021, regarding that the contribution of the largest subsidy recipients to the total gross profit has decreased. The same suspicious trend is inherent in the Equal Distribution of Subsidies Indices based on taxes paid. Based on the author’s method, the paper reveals the connection between production efficiency, provided at the expense of innovations, and the increase in the contribution of innovatively active producers to the industry's gross profit. By subsidizing advanced and innovatively active producers, the state will contribute to the increase of return on subsidies (expressed as an increase in the recipients' contribution to the industry’s gross profit). Based on these principles, the author recommends to prioritize subsidizing among subjects of the agro-industrial complex.

All strategic documents related to the development of agriculture and its sustainable management in Bulgaria focus on the primary role of the human factor, with priorities aimed at stimulating generational renewal and transferring of experience and skills, leading to the success of agricultural holdings. However, the trend related to the advanced age of most agricultural producers and the lack of sufficiently educated and competent entrepreneurs to use the advantages of technology in agricultural production stands out as a problem. The aim of our research concerns the study and generalisation of main trends in this regard in Bulgarian agricultural holdings, emphasising the importance of several main factors for sustainability and their interrelationship, namely: family - non-family workforce, gender, age and education of farmers. The age and education of people working in agriculture are significant factors in the success and sustainability of the sector. By promoting education and training and bringing the next generation of agricultural entrepreneurs into the agricultural sector, agriculture ensures its continued success and growth. The combination of age and education also contributes to the development of specific skills and knowledge in agribusiness. Research methods used in the study include: general scientific research methods, summary and synthesis, logical method, tabular and graphical presentation of characteristics and trends. The analysis is based on empirical evidence - observation, interview, case studies from the practical activity of agricultural holdings and shared experience from producers. The results of the research can be systematised in several directions: influence of the family - non-family workforce factor on the management process; importance of the gender of the employed in the agricultural sector; age ratio and its benefits; awareness of the need for appropriate education and training of farmers. In conclusion, the summarised studies create an idea of trends in the Bulgarian agricultural sector regarding the importance of human factor and outline future directions for research in the field of human resources in modern agriculture. [ABSTRACT FROM AUTHOR]

Agricultural producers' financial resources should be available to undertake agricultural innovation-derived investments. Although Azerbaijan is now undergoing a lot of reforms in this area, the situation is still far from satisfactory. The article emphasizes the importance of state support in particular for ensuring the sustainability of the activities of agricultural producers. Nowadays, more than 90 percent of agricultural products are owned by private owners, family-peasant farms and households. Nonetheless, those economic subjects' access to financial sources is not at a satisfactory level. The article also discussed the effect of subsidies in agricultural producers' revenue and established the unique weight of subsidies in income for a number of major goods. The state's policies in this direction in Azerbaijan, as well as its positive outcomes, were also highlighted. The data collected by the systematic approach were analyzed utilizing horizontal, vertical, and trend analysis methods from financial analysis techniques. To ensure the data's legibility, comparison charts have been created. Based on the economic growth in this industry during the previous two years, it was determined that the manufacturing of crops is a priority. [ABSTRACT FROM AUTHOR]

Introduction. The market of milk and dairy products is a component of the food market, the level of development of which depends not only on the supply of the population with these most important food products, but also on the food security of the state. The dairy sub-complex is usually one of the most significant and at the same time problematic industries for the national economy. Lagging behind the volume of production of milk and dairy products from the growth of population needs, shortage of quality raw materials, low efficiency of production - these and a number of other negative factors are characteristic of most farms of all forms of management - producers of dairy cattle products. Methods. In accordance with the tasks, the following research methods were used: to study the research object and its individual components, methods of statistical observation, analysis and synthesis, variations were used; to compare indicators by year - methods of comparison, absolute and relative values, series of dynamics. Such methods as abstraction, analogies, calculation-constructive, monographic, etc. have also been widely used in the work. The results. The price situation on the milk market in the conditions of Russia's military aggression against Ukraine is analyzed. Factors affecting the level of purchase prices for milk received both from agricultural enterprises and households for processing have been identified. A comparative analysis of purchase prices for milk of domestic producers and EU countries was carried out. Discusions. We believe that the state should regulate purchase prices for milk, but not by direct intervention, but by means of commodity interventions. This scheme works in all developed countries of the world. when the price of milk falls, the state begins to actively buy milk powder or oil, supporting milk producers. Thus, the price of raw materials increases. When the price rises too much, the government starts selling milk powder and oil stocks, and prices fall. In our opinion, one of the important factors supporting purchase prices is the introduction of a state order for the supply of dairy products, which is financed from the funds of the state and local budgets. [ABSTRACT FROM AUTHOR]

Cultivation of blueberries is an entrepreneurial activity recently approached by local farmers, a business with a fairly high economic potential. The nutritional and economic value of this crop fuels an active interest for both consumers and local producers. However, blueberry cultivation represents a risky challenge for potential domestic producers. This fact is conditioned, mainly, by the local natural factors that are unsuitable for the development and fruiting of the blueberry, respectively, for the creation of conditions similar to the natural habitat of the blueberry, considerable investments are required. The aim of the paper is to present a series of calculations proving that blueberry cultivation represents a profitable business in Moldova. The used methodology is based on comparative, analytical methods, and financial indicators that prove the business profitability. With a thorough elaboration of the whole business process, with all the calculations and analysis of the estimated results, as well as the exact forecasting of the risks and the impact, the cultivation and production of blueberries in the conditions of our country can become a successful business. [ABSTRACT FROM AUTHOR]

The purpose of this paper is to provide an insight into the influence of certain elements of sustainability included in marketing strategies of agricultural companies as the main prerequisite for achieving greater efficiency of their products. Strategic marketing transformation is the result of transformation of organizational culture mediated by market orientation. This research uses a quantitative approach, a stratified proportional random sampling method, with a sample size of n = 147 respondents. The main primary research was conducted using the survey method on a sample of respondents in the Republic of Croatia. For the analysis and processing of the collected data, descriptive analysis, measure of central tendency, measure of dispersion, measure of asymmetry and roundness, then bivariate analysis, and multivariate methods were used. The results of the research confirmed the multidimensionality of the product's effectiveness. The performed regression analysis shows the existence of predictive ability of appropriate elements of marketing transformation in the process of defining and offering effective products on the market (p < 0.001). This knowledge would be useful to agri-food entrepreneurs in the context of defining effective and competitive marketing strategies as an opportunity for development and their economic prosperity. [ABSTRACT FROM AUTHOR]

The advancement of information technologies during the past several decades has excelled, especially those that are applicable to all aspects of human activity. The aim of this paper is to determine the views of agricultural product producers in Central Serbia on e-business, with a focus on determining the perception of the promotional potential of the Internet itself. As social media networks, play an increasing role in e-business globally, the intention is to emphasize the importance of their use in order to promote various agricultural and food products. The survey included a final sample of 92 respondents. The basic hypothesis in this paper is that the Internet as an e-business technology has great potential for improving the position of farmers and producers, but also that it is not used in its full potential. The results confirm the aforementioned hypothesis, while the conclusions are directed towards the necessity of education in order of getting to know the benefits of e-business, as well as the advantages of promotion via social networks. [ABSTRACT FROM AUTHOR]

Brazil's midwest has rapidly expanded large-scale commodity crops such as soybeans and maize. We surveyed both agricultural producers and agricultural professionals in the middle-north region of Mato Grosso state, Brazil. Agricultural professionals provide technical support to agricultural producers and both are served by Assistência Técnica e Extensão Rural (ATER) with nationally and internationally recognized extension outreach. Our objectives were to define and contrast agricultural producer and professional characteristics, especially source(s) relied upon for agricultural training. There were 94 agricultural producers and 89 agricultural professionals that responded to our surveys, which were summarized and contrasted using statistical software. There was a predominance of male farmers, married with a broad age range. Agricultural professionals who advise producers had a high educational level. Producers and professionals were most reliant on private sector agricultural companies and business support organizations for agricultural training, versus public institutions such as universities and state/federal agencies. In the state of Mato Grosso, extension outreach can involve joint efforts by public and private sector entities. However, more targeted efforts are needed to ensure that public sector research is more equally used by agricultural producers and professionals in the region, especially during field days and face-to-face technical lectures during the off-season. [ABSTRACT FROM AUTHOR]

The advancement of information technologies during the past several decades has excelled, especially those that are applicable to all aspects of human activity. The aim of this paper is to determine the views of agricultural product producers in Central Serbia on e-business, with a focus on determining the perception of the promotional potential of the Internet itself. As social media networks, play an increasing role in e-business globally, the intention is to emphasize the importance of their use in order to promote various agricultural and food products. The survey included a final sample of 92 respondents. The basic hypothesis in this paper is that the Internet as an e-business technology has great potential for improving the position of farmers and producers, but also that it is not used in its full potential. The results confirm the aforementioned hypothesis, while the conclusions are directed towards the necessity of education in order of getting to know the benefits of e-business, as well as the advantages of promotion via social networks.

Purpose. The purpose of the study – to explain the features of disclosure of transaction costs in the accounting of agricultural enterprises, taking into account the peculiarities of the shadow economy; to identify the main factors that lead to transaction costs and make suggestions for improving their accounting. Methodology / approach. The main methods used in this study are: statistical analysis to assess the dynamics and cost structure of agricultural enterprises; graphical and analytical methods used to determine the level of the shadow economy; theoretical generalization and comparison, induction and deduction are used to reveal the content of transaction costs and their values for agricultural producers; the current state and trends of the shadow economy in Ukraine in general and in the agricultural sector in particular are assessed through synthesis and economic analysis. Results. The role of transaction costs as an institutional economic category in the activities of agricultural producers and their impact on the growth of shadow economic processes in agribusiness is studied. The article shows that the share of transaction costs of agricultural enterprises is significant, and this reduces the efficiency of these enterprises. About 8 mln ha of agricultural land are used unofficially, which is about 25 % of all cultivated agricultural land in Ukraine. The classification of factors that contribute to the development of the shadow economy in Ukraine, in particular, the shadow agricultural market, and increase the transaction costs of agricultural producers has been improved. The factors of occurrence of transaction costs and flaws of their coverage by the accounting are investigated, recommendations on their reflection in the accounting are given. The possibilities of reducing the level of transaction costs are substantiated, in particular, due to their more correct accounting, the implementation of information systems and the formation of marketing service cooperatives. Originality / scientific novelty. The transaction costs of agricultural enterprises were further studied. For the first time, the relationship between the main problems of agricultural producers, transaction costs that arise and accounting sub-accounts, which will allow more accurate accounting of these costs, is schematically presented. Our own vision is proposed to identify the transaction costs of agricultural producers under the influence of non-institutional economic theory, their reflection in the methodology of accounting and their minimization through actions of formal and informal accounting institutions. Practical value / implications. The results of the study can be used in business operations of agricultural producers, in particular, the peculiarities of accounting for transaction costs are recommended to be taken into consideration when forming the accounting policy of the entity and also judgment of a professional accountant to be considered. It is also recommended to introduce accounting engineering, ie the format of joint management actions.

The agrarian sector as a system-forming sphere of the rural economy becomes decisive for rural development based on inclusiveness. The influence of the state on the development of the sector by means of financial support should not only contribute to strengthening the production capacity and competitive advantages of commodity producers, but also have a positive impact on the development of rural areas and increase the opportunities for attracting the population to public life. These tasks are being updated in the context of a long-term budget deficit, in particular, aggravated by the conduct of military operations and the need to direct public funds in areas with the greatest multiplicative effect. The purpose of the study is to investigate the impact of state financial support for the agricultural sector on rural development from the standpoint of compliance with the principles of sustainability and ensuring the inclusivity of socio-economic development. To achieve this goal, the study used: general logical methods of analysis and synthesis in the development of laws regulating the system of state support in Ukraine; statistical and economic methods for grouping recipients of state support by different statuses, programmes, areas; methods of mathematical analysis to assess the dynamics of indicators and identify patterns of distribution of support funds, calculating the dependence of budgets of territorial communities on agricultural production. Tabular and graphical methods were used to visualise the results of the study. The abstract and logical method was used to generalise conclusions and formulate proposals. Based on the study results, including the analysis of the agricultural companies that received the most financial support from the state in three years, the public irrationality of the existing distribution of state support is substantiated, which leads to an increase in the gap between the production capacities of farmers, strengthening the uneven development of the agricultural sector and rural areas as a whole. The implemented improvement of legislative norms is not reflected in the practical plane, so the trend of asymmetric distribution of funds in favour of large businesses remains. The study argues for the need to introduce a number of changes in the system of distribution and use of state financial support for the agricultural sector, concerning regulatory support and control over its implementation, strengthening requirements for recipients of funds in terms of economic and social responsibility to promote rural development based on the principles of inclusivity. One of the conditions for all programmes funded by the state should be the prioritisation of achieving a social effect and maintaining sustainable development. Taking into account the proposed changes would help to preserve the multi-complexity of agriculture and the sustainability of food systems, expand the circle of recipients of support and strengthen the financial stability of small producers, increase revenues to local budgets, and increase the efficiency of using public finances in terms of their public function, achievement of a synergistic effect from the use of budget funds in the economic, social, and environmental spheres, establishment of sustainable foundations of rural development on an inclusive basis

There are different theoretical models on innovation processes, but little has been studied on the actual practices of researchers in these processes. This paper describes the role played by researchers in the framework of innovation and rural development processes by analyzing tensions between real and ideal practices. Fifteen researchers from the National Institute of Agricultural Technology in the northeastern region of Argentina were interviewed. The results show that models of innovation coexist in the real practices and in the ideal role described by the interviewees. The importance of generating spaces for reflection to rethink their role to enhance innovation processes is highlighted. [ABSTRACT FROM AUTHOR]

The main aim of this study is to determine the knowledge and perception levels of agricultural producers on climate change in Erbaa Plain. For this purpose, a questionnaire was applied to 200 randomly determined producers in 20 villages located on the Erbaa Plain and its periphery. According to the findings obtained within the scope of the study, the average age of the participants is 54 (68%). Most of the producers (85%) declared that they know the concept of climate change, 60% of them stated that drought is the first thing that comes to mind when talking about climate change. Producers think that the reduction in freshwater resources is one of the main consequences of climate change (57.5%). It was a remarkable finding that a significant part of the producers (46.2%) declared that they had no idea about adaptation to climate change. In total, 97% of the producers stated that the Erbaa Plain was affected by climate change; 95.5% of the participants declared that climate change occurs mostly as a decrease in the amount of crops (93.2%) and an increase in weeds and insects (52.4%) in the Erbaa Plain; 33% of the producers participating in the survey stated that technical support is insufficient for taking precautions against climate change. In the survey study, "what are the most important problems encountered in agricultural production activities in the Erbaa plain" was asked, and many problems were expressed in relation to this question. [ABSTRACT FROM AUTHOR]

The purpose of this paper is to analyze business concept of agricultural producers in Serbia and to show the necessity to define a new concept based on a holistic marketing approach. The components of holistic marketing are viewed from the standpoint of small scale fresh food producers in Serbia as economic entities. Analysis of current business situation, position of Serbian agricultural producers in agri-food supply chain and problems which they are facing are defined. Results of the analysis show the existing business orientation of producers and reveal their views regarding future business orientation. A presented solution to overcome the existing problems includes modernization of business by using combination of holistic marketing elements to create business concept which will provide conditions for improving competitiveness of agricultural producers. The conclusion has indicated the necessity of a new marketing approach for small scale producers in order to meet the challenges of modern business.

The present article considers the opportunities provided by the commercial banks to the agricultural producers while funding them and becoming their active partners. In order to achieve this objective of theirs, the banks elaborate specialized credit products with which to support the development of farms and farmers. Their strategy for agriculture crediting is a part of the common credit strategy, and an important part of this strategy is to alleviate the access of farms and farmers to bank loans.

Firstly, this article aims to outline the development of cooperatives of agricultural producers from 1920 to 2022 and assess the factors that influenced it. Secondly, it seeks to determine whether and to what extent the legislation supported the development of agricultural cooperatives and consider potential directions of their development after 2022. The scope outlined for consideration is extensive; therefore, this article only addresses selected issues. The primary research method was the dogmatic analysis of normative texts. The arti­cle’s topic also references the historical method and statistical data. In summary, the author shows that, among other things, cooperatives in the interwar period after 1920 developed on many levels, particularly in terms of legislation, research and publication, and practice. If it had not been for the socialist period, many cooperatives of agricultural producers from the interwar period would still be operating. For several years, the Polish legisla­tor has been trying to revive cooperatives and encourage agricultural producers to establish them. Examples include the passing of the Act on farmers’ cooperatives and legal regulations concerning energy cooperatives.

Introduction. Prior to Ukraine's accession to the World Trade Organization (WTO), the scope and directions of financial support for agricultural producers were determined by the priorities of the state agrarian policy and the financial capabilities of the state budget. The terms of membership in the WTO make it urgent to consider the issue of reducing the level of taxation for agriculture in the aspect of basic agreements, principles, and rules of the international organization. Methods. The following methods of understanding economic phenomena and processes were used to solve the problems: epistemological analysis (convention analysis), theoretical generalization, synthesis, induction and deduction, structural and logical analysis, comparison. The results. On the basis of the generalization of the world experience regarding the taxation of the activities of agricultural producers, measures are proposed for the fiscal stimulation of subjects of entrepreneurial activity in the field of agrarian business, that as one of the tools for reproducing the potential fertility of agricultural land, we are considering the use of adjustment coefficients when calculating the land tax and the tax of the 4th group of payers. For this purpose, it is expedient to develop a system of correction coefficients when calculating the value of agricultural land, for which it is necessary to carry out (every 5 years) agrochemical certification of land as a component of the agricultural census. As a basis for the calculation of the correction coefficient, it is advisable to take the value of agricultural land at the beginning and end of the reporting period and multiply it by the value of the normative monetary assessment in the region, on the basis of which the value of the land will be determined, which will serve as the basis for calculating land tax and rent. It is advisable to predict the effect of this indicator for a five-year period. Discussion. Financing of the country's post-war reconstruction will be carried out at the expense of agribusiness entities operating without state support. In this regard, it is necessary to use the foreign experience of stimulating tax influence on their activities, especially small agricultural enterprises, in particular, the extension of the simplified taxation system. [ABSTRACT FROM AUTHOR]

Creating a strong agricultural insurance market in Ukraine as an effective resource and tool to strengthen the agricultural sector of the economy from the standpoint of minimizing risks affecting the profitability of production is one of the key stages in the development of the Ukrainian insurance system in the agricultural sector. However, the Ukrainian agricultural insurance market is still in its infanthood and is developing unsystematically, without a clearly defined development strategy and proper state support. The purpose of the article is to develop proposals for the architecture of complex modernization of the Ukrainian agricultural insurance market in terms of transformation processes with vector interpretation of its development. The architectonics of complex modernization of the Ukrainian agricultural insurance market in the conditions of transformation processes is offered and the expediency of its strategizing in the context of five key vectors is proved, which, in turn, compose a vector set of directions of strategic character. The author's vision of strategic vectors of complex modernization of the agricultural insurance market of Ukraine is focused on: format outlines of the market (key forms of its further development), compositional structural framework of the market (formatting within the sectoral configuration taking into account the peculiarities of each of the three sectors); in terms of formal - legal norms and rules of insurance and informal restrictions - ethical and cultural norms), innovation of agricultural insuranceactivities (new approaches to the use of agricultural insurance potential) and agricultural insurance environment (insurance environment in the agricultural sector of the economy). According to the key provisions of the strategy of development of the agricultural insurance market of Ukraine, a logical and functional approach to the architecture of modernization of the Ukrainian agricultural insurance market in the conditions of transformation processes based on the principles: efficiency, tolerance, modernity, innovation, strategizing, transparency, clientele, customer orientation format. The study contains theoretical and practical provisions that form the basis for sustainable and dynamic development of the local agricultural insurance market in terms of transformation processes.

The aim of the article is to identify the types and structures of applied instruments of financial support for agricultural producers from the budget support in the scope of CAP, justify the aims of financially supporting agricultural producers as well as analyse the structure of this support by incorporating various CAP instruments in the years 2014-2020. Analyses were conducted on the basis of data from the European Court of Auditors for particular EU countries. On the basis of averaged data for this period, it was established that the basic instrument of budget support for agricultural producers are direct payments (BPS or SAPS depending on the EU country). The second most significant instrument is payments for “greening”. Other support instruments are of lesser significance, though continue to play an important social and economic role. In the scope of CAP, there are discrepancies between both the significance and structure of particular budget support instruments for agricultural producers.

An efficient development of the agricultural sector of the economy of Ukraine is possible only under the condition of stability and optimality of tax legislation, while its constant changes adversely affect the activities of agricultural enterprises. Therefore, the State support and the creation of favorable conditions for development will allow the agro-industrial complex to become a highly efficient and competitive sector of the economy. The article is concerned with studying and analyzing the transformational changes in taxation of agricultural producers in Ukraine. Both the positive and the negative consequences of tax reforms implementation are examined, in particular, the results of the introduction of a single tax for the taxation of agricultural enterprises are considered and the dynamics of volumes of its revenues to local budgets is analyzed; the main problems that arose in the agricultural sector as a result of the reform carried out by the State on receiving the value added tax (VAT) from agricultural enterprises are distinguished and the impact of this reform on the profitability of these enterprises is disclosed. Efficiency of the introduction of the system of budget subsidies for agricultural producers, which were provided to them in connection with the abolition of a special VAT tax regime, is analyzed. Since support for the agricultural sector is one of the strategic priorities for the development of the national economy, the main aspects of the processes of further reform of the taxation system of agricultural enterprises are distinguished. This will increase the efficiency of their activities, improve the financial condition and develop agricultural production in Ukraine. As a result, this will have a positive impact on the increase in tax revenues to budgets of all levels and reduce attempts to evade taxation.

The Republic of Moldova is a country deeply dependent on agriculture holding sub-branches with most tangential areas, encompassing the economic and social sphere and defining the way of life in rural areas and the standard of living of the population. Subsidizing agriculture is one of the main mechanisms through which the state can promote its policies in this sector. The aim of this paper is to analyze the subsidy process and its impact on the economic growth of the agricultural sector. The research was carried out based on data provided by the Agricultural Intervention and Payments Agency and the National Bureau of Statistics. Several methods were used in this paper such as: comparison, average and relative magnitudes method, graphical and tabular, logical and synthetic analysis. Based on the results obtained, it was found that the impact of the subsidy process in the agricultural sector is positive, because through it, the state sends a clear message to agricultural producers regarding the priority directions of investment, which generating increased profits will result in an increase in the quality of life of the population. [ABSTRACT FROM AUTHOR]

Agricultural equipment companies intend to understand agriculture producers' buying behavior by answering questions such as how loyal producers are to brands and dealers, which have an important impact on their profitability. This paper addresses the problem of how loyal agricultural producers are to equipment brands and dealers. Using a combination of cluster analysis and probit models, we identified producers' behavioral and attitudinal loyalty to brands and dealers and analyzed the factors that explain such loyalty. We also found a strong interdependence between brand and dealer loyalty and the significant value that dealer loyalty adds to the brands. Additionally, we present some management implications of developing brand recognition, understanding producers purchasing behavior, and segmenting producers. This paper's contributions are the establishment and measurement of an 'empirical' definition of brand and dealer loyalty, the identification and quantification of the impact of the explanatory factors of brand and dealer loyalty, and the determination of a dual loyalty relationship between brand and dealer loyalty. [ABSTRACT FROM AUTHOR]