УДК 336.64

Oksana Ivanivna Tulai
Doctor of Economic Sciences,
Associate Professor, Professor of the Department of Finance named after Serhiy Yuriy,
Ternopil National Economic University

Abstract

The article deals with the paradigm of financial support of agricultural enterprises. Attention is focused on the theoretical and applied aspects of such forms of financial support system for agricultural enterprises, such as self-financing, state financing, lending, leasing and investment. The profitability level of Ukraine agricultural enterprises products was monitored. The current state of governmental financial support of domestic agricultural enterprises is analyzed. The role of taxation as a powerful instrument of state regulation of agricultural enterprises activity is shown. The advantages and disadvantages of bank crediting of agricultural enterprises are revealed. It is substantiated that in modern conditions, leasing is one of the most affordable tools for ensuring the sustainable development of agricultural enterprises. The place and role of investment policy in achieving the financial goals of agricultural enterprises is determined.

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The article was received 10.10.2018