Methodological tools of budget financing of the agricultural sector of the economy
Authors:   National University of Life and Environmental Sciences of Ukraine, Lemishko O. 
Published: August 2021

The article is devoted to the development of methodological tools for budget financing of the agricultural sector of the economy of Ukraine. It is substantiated that the agricultural sector is a basic component of sustainable development of the national economy, a multiplier of general economic growth. The low quality of budget planning was diagnosed, which negatively affected the formation of the system of budget financing of the agricultural sector of the Ukrainian economy. Systemic shortcomings of the financial support of the agricultural sector of the economy from the State Budget of Ukraine identified: repeated adjustment of planned expenditures for the general and especially for the special fund, due to non-fulfillment of planned volumes and untimely budget allocations for the needs of the agricultural sector, lack of continuity the amount of funding for government programs, etc. It is established that agriculture of Ukraine is financed by 2/3 from the general fund of the State budget, from the special - by a third; the main source of funding for other sectors of the agricultural sector is the general fund. The types of models of state regulation of the agricultural sector of the economy in terms of basic features are identified - the type of financial policy, the level of state intervention, targeting, consequences for the market environment, and countries that apply the relevant models. According to this set of features, American and European types of models are distinguished. The type of capital reproduction model in the agrarian sector of Ukraine's economy is diagnosed as an intermediate type (between American and European) with a specific mechanism of financial regulation, in which direct methods of state regulation with appropriate levers and tools are preferred. It is emphasized that the target vector of state support should be positive dynamics in creating added value in the agricultural sector of the economy and stabilizing the financial stability of agricultural enterprises, which will form the basis of expanded capital reproduction and encourage accelerated sustainable development of the agricultural sector. The main directions of budget financing of the agrarian sector of the economy of Ukraine are formed: increase of absolute volume and specific weight in the general expenses of the Consolidated budget of Ukraine at the level of the contribution of the branch to the GDP of the country; improving the quality of budget planning of expenditures, limiting the possibility of adjusting their volumes for the general and special fund; expenditures to support food security and export potential of the agricultural sector of the economy under protected items; ensuring structural changes in favor of the development budget and its formation on a medium-term basis; prohibition of discretion in the financing of state and regional target programs in accordance with the approved passports, specification of these expenditures in accordance with the departmental and program classification, to ensure the transparency of the budget process.