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Introduction. The urgency of budget support for reproductive processes in the agrarian sector of the Ukrainian economy is determined by its important role in ensuring the country’s food security, the formation of the agrarian market, the application of measures of customs and tariff regulation. Purpose. The purpose of the study is to determine the patterns of dynamics and structural development of indicators of budget support of reproductive processes in the agrarian sector of the Ukrainian economy. Results. According to the results of the analysis of the dynamics of expenditures of the State Budget of Ukraine for the agrarian sector of the economy for the years 2012-2019 it has been established that it is reliably described by a parabola with branches upwards and minimum values in 2015. And the actual data for 2012-2016 are formalized by a linear killing function with a minimum value at the end of the period. Comparison of the above results allows us to put forward the hypothesis that the point of bifurcation is connected with the signing by Ukraine of the Association Agreement with the EU, which strengthened the competitive position of the agrarian sector in comparison with other sectors of the national economy. As a result, the mentioned agriculture became more attractive for budget financing and investment in categories of absolute sizes, but its share in expenditures of the State Budget of Ukraine remains negligible. The patterns of the structural development of sources of budget financing of the agrarian sector of the economy, which are connected with the processes of budget decentralization, which are reflected in the growth of the share of local budgets in the Consolidated Budget of Ukraine, are revealed. Characteristic features of the expenditures of the State Budget of Ukraine to finance the agrarian sector of Ukraine are priority financial support for livestock, plant growing, hop growing, land reform, scientific activities, and Agrarian Fund activity. Conclusions. Recommendations for improving the state financial policy of reproduction of capital in the agrarian sector of the economy are an increase in the absolute volume and specific weight in the total expenditures of the State Budget of Ukraine; structural changes in favor of the development budget; the transition to the formation of the budget for development on a medium-term basis; specification of expenditures according to the departmental and program classification at the level of state target programs, which will create preconditions for conducting a state audit of the effectiveness of their use. |
