At the beginning of the third Millennium, humanity is forced to face a new surge of tensions and contradictions between different countries and peoples, between different parties and faiths, as well as the growth of environmental, economic and social problems both in different regions of the world and on a global scale. These phenomena are the result of the exhaustion of socio-economic forms of development of society within the existing natural resource and environmental conditions. An increasing number of people and states are experiencing an acute shortage not only in quality food, but also in quality water, clean air, energy, land, biological and other resources. After all, according to some scientists over the past hundred years, the consumption of natural resources by mankind has increased almost 100 times. For the first time in the history of mankind, resource and environmental crises have reached the biosphere borders and there is a danger to the existence of civilization. Humanity faces a global challenge, the correct solution of which will result on the lives of our descendants in the future. The common task for all is to preserve the biosphere as the habitat of mankind. Further increase of material and energy flows becomes impossible, as well as further satisfaction of the needs of new billions of people who will be added to the total population. Humanity is on the threshold of a new socio-economic formation, as neither a centrally managed economy nor a market economy has been able to solve the global environmental problems of our planet.
Issues of environmental security, fuel and energy independence have been forming political and economic territories for several centuries. Current events in Ukraine have become a litmus test, which clearly highlights the dangers of resource monopolies and the transfer of economic benefits. The issue of ensuring the energy system in climate neutrality became relevant even before the aggression by Russia. However, today, there is no country, it has not recognized that there is the urgent need to develop and implement effective tools for economic development in a sustainable environment. The modern cost-oriented model of knowledge of economic processes has led not only to the irrational use of natural potential. Large-scale use of natural resources and the irrational organization of production (including agricultural) disrupt the process of their reproduction, which, in turn, leads to the depletion of bioresources and, as a consequence, can lead humanity to ecological catastrophe. Certain solutions have been proposed to address these issues. To ensure the efficient use of the resources of the agricultural sector and the reliable reflection of biological processes, it is proposed to recognize the biological form of capital as self-growing and self-reproducing value, which, in the process of biological transformation, allows obtaining an additional unit of benefits. The study examines, in detail, the promising areas of the transformation of the agricultural sector in the framework of a technologically integrated European Green Deal in the EU. In this study, to determine the potential opportunities for the ecological transformation of agriculture, discrete analytical models of the assessment of the agro-industrial complex of Ukraine were used. Representative data use statistical indicators of Ukraine and, to illustrate potential opportunities, present a comparison of export data to EU countries. In addition, it reveals the realized and potential opportunities of Ukraine’s entry into the European market through the prism of the implementation programs of EU environmental policy. The place and significance of assimilation potential for a reduction in the anthropogenic impact on the environment, and providing the self-restoration of natural resources, are substantiated. It is determined that one of the most effective tools for low-cost reduction in greenhouse-gas emissions is the national-level implementation of environmental-quota trade and the development of organic production. The study includes an analytical assessment of the expected emission reductions from environmental initiatives’ implementation. Prospects for further research are the development of an effective mechanism for the systematic management of the biological potential reproduction of the agricultural sector while reducing anthropogenic impact on the environment.
Agriculture is one of the leading sectors of the Ukrainian economy, and the state pays special attention to its development. One of directions of the state’s support for agriculture is implementation of tax preferences due to which agricultural enterprises have a lower tax burden. The optimal level of the tax burden is an important factor in ensuring the positive dynamics of business activity in agriculture, as well as socio-political stability. The objective of the article is to determine the impact of recent changes in the Ukrainian tax legislation on the tax burden of agricultural enterprises, as well as the possible impact of current draft laws. The article examines features of the tax legislation in Ukrainewith regard to agricultural producers and its changes in recent years - increasing a single tax rate, introduction of indexation of land regulatory, monetary valuation, abolition of the special regime of a value added tax. The advantages and disadvantages of using a simplified taxation system by agricultural enterprises are considered. the study’s outcome comprises recommendations for agricultural enterprises to choose a tax system with the lowest tax burden, as well as recommendations for improving the tax legislation of Ukraine using preferential VAT rates for agricultural enterprises and a tax on withdrawn capital.
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