Improvement of Tax Legislation in the Agrarian Sector of the Economy of Ukraine as a Factor of Food Security

This edition presents a collective monograph devoted to the improvement of tax legislation in the agrarian sector of the Ukrainian economy as an important factor of food security. The book examines the legal regulation of tax relations in agriculture and analyses how fiscal mechanisms influence agricultural producers, rural communities and the national food system. Special attention is given to the fiscal and incentive functions of tax policy in relation to subjects of the agrarian sector in Ukraine. The authors consider public service activity in the fiscal sphere and the role of public administration in taxation of agricultural production. The monograph explores the legal impact of agricultural producers on the socio-economic development of villages and rural territorial communities. A significant part of the study is devoted to mandatory payments to local budgets, financial risks of agricultural producers and the formation of the financial base of rural communities. The book also analyses the taxation of agricultural activity in EU member states, including Poland, the Czech Republic and Austria, in order to identify useful experience for Ukraine. The study connects fiscal relations with food security and argues that effective tax regulation is necessary for the stable development of the national agro-food complex. Separate attention is paid to legal responsibility for corruption offences in land relations, especially in the context of the agricultural land market. The publication is intended for legal scholars, tax specialists, public administrators, agricultural policy experts, students and readers interested in tax legislation, agrarian law and food security.