FOREIGN EXPERIENCE OF STATE SUPPORT OF AGRICULTURAL PRODUCERS

To maintain Ukraine’s food security, its production of all the necessary foodstuffs for the country’s population, support for small and medium agricultural producers, and the development of rural areas in general, the study of foreign experience of state support for producers of agricultural products, which has proved itself in practice, has become relevant. The purpose of the research is to explore the foreign experience of state support for business entities operating in the agricultural sector in the People’s Republic of China, European Union member states and the United States, its analysis, identifying the most efficient mechanisms of such support for possible replication in the Ukrainian legislation. To ensure an efficient analysis of the problems, the method of hermeneutics, dialectical, comparative legal, system-functional, and statistical methods of scientific knowledge were used. The analysis of legal regulation of state support of agricultural producers in foreign countries was performed in the context of the research, and the national-specific features of state support of agricultural producers, which are inherent to individual countries, were identified. The strategic priorities of the new Common Agricultural Policy of the European Union for 2023-2027 were identified. Particular attention is devoted to the analysis of the legal regulation of tax incentives for producers of agricultural products in the European Union Member States, using Poland, the Czech Republic and Austria as examples, identifying the types of tax incentives and the conditions for their application in the above-mentioned countries. The conclusion is drawn about the efficiency of the identified types of tax benefits in the agricultural sector of the economy and the expediency of their introduction into the legislation of Ukraine. The research will be useful for researchers, practitioners, graduate students, doctoral students and anyone interested in the foreign experience of state support of agricultural producers.