Fiscal incentives for personal peasants in the context of ecological development of rural territories of Ukraine

National Science Center «Institute of Agrarian Economics», Kyiv, Ukraine

^* Corresponding author: tulush@ukr.net

Abstract

A study based on the example of Ukraine and other countries reveals the need to form a mechanism for financial incentives for high-end households of the rural population, including for the creation of additional environmental benefits in the context of the stable development of rural areas of Ukraine.The general scheme of the financial incentive mechanism, tools for ensuring environmental benefits for sustainable development of rural areas is given. A hypothesis has been put forward about the full participation of private peasant farms as stakeholders in the structure of the agricultural sector by involving them in the taxation system and state support through the application of a fixed amount of tax per 1 ha of farmland (or exemption from it); preferential procedure for the payment of social contributions; stimulation of production through access to credit resources (Credit Guarantee Fund), stimulation of diversification of activities; formation of preferences for capitalization; creation of specialized local markets for the sale of products of the household plots; simplification of access to land resources.The results obtained confirmed the positive impact of fiscal levers of transformation of households on sustainable economic development and environmental benefits of rural areas, which can be considered as the basis for the formation of state policy in terms of developing a strategy for rural development, ensuring food and environmental security in Ukraine.