This article is devoted to the analysis of the legislation on farming in Ukraine. The problemsof legal regulation of theactivity of farms are investigated. Suggestions for improving the current legislation on farming are formulated.
The article analyzes the legal regulation of the establishment and operation of family farms. There are three types of farms: farm that has the status of a legal entity, afarm that has the status of a family-type legal entity, a family farm that does not have the status of a legal entity.
The advantages of personal farming in comparison withfamily farming are given. Private farms may use for production only small plots of land provided for theiractivities, in contrast, farmers have the right to use land provided for both farming and personal farming, and commodity agricultural production. These entities are not equal participants in the agricultural market, and do not have the status of agricultural producers. Also, members of peasant farms are not insured persons.
An equally important aspect is the availability of existing programs of budget support for the agricultural sector, which is currently possible only for natural persons-entrepreneurs who have the status of a family farm.
A number of legislative acts and scientific works are analyzed and it is concluded that the similarity of legal status and the possibility of further acquisition of the status of family farms, which will operate on the basis of registration of a natural person- entrepreneur applies only to those personal farms whose activities are aimed at surplus in the future, their operation will be associated with the production of marketableagricultural products. Proposals have been made to change the requirements for a family farm without the status of a legal entity as a taxpayer of the fourth group of the simplified taxation system.
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