Diversification as a tool for economic sustainability of farms
Authors: Byba V. 
Published: October 2019

It is revealed that on the basis of socio-economic relations a system of moral and cultural values ​​of the farmer's professional activity, which is influenced by national peculiarities of agricultural production, as well as the acquired experience and traditions, is formed. The article considers the market transformations of the domestic economy, which resulted in the manifestation of destabilizing factors in the production and sales activity and the possibilities of expanded reproduction. In the study of the activities of farms conducted an assessment of their behavior in the context of medium, large and small business entities.
The corresponding calculations have been carried out, which made it possible to conclude that the value of profitability of small farms is subjectively underestimated as a result of shadowing of their production and economic activity.
It is argued that the diversification of the activities of farms creates positive externalities, in particular, the preservation of the features of the rural landscape and the creation of jobs in rural areas, reducing pollution and improving the quality of the soil. The average length of employment in the production process is determined, which is 2-3 months in terms of full employment, which requires substantiation of diversification of production activities.
It has been established that the shadowing of the activities of members of farms is mainly related to non-agricultural activities, and is conditioned by the peculiarities of taxation of such farms. It is proved that the application of the grading principle of aggregate income will enable the tax payer to be taken into account when calculating the amount of tax, and therefore more consistent with the principle of social justice.
It is substantiated that the formation of a strategy of diversification of domestic agricultural production based on the experience of leading countries requires its implementation taking into account national peculiarities and factors of influence. The following main internal and external factors that influence the process of diversification are distinguished: external – the development of the regional economy and the local labor market, the state of their infrastructure; among the internal factors: the level of education, age structure of the population, social capital in the countryside, the position of commodity producers in the industry, which are supported by state programs.
Based on the study of rural tourism development opportunities based on FАRM and expert assessments, 37% of farmers can realize the idea of ​​creating conditions for rural tourism on their own, due to the lack of infrastructure of farms and rural areas.
Among the main conditions for the development of rural tourism on the basis of farms are as follows: definition of the potential of rural tourism development at the regional level, ensuring the safety of tourists living, working out the schemes of visiting tourist routes, attracting tourists working in the region, organizing a large-scale advertising campaign.
Key words: farm, diversification, rural tourism, folk crafts, non-agricultural activity, taxation.