IMPERATIVES OF THE DIGITAL TRANSFORMATION OF THE FISCAL SPACE IN THE CONTEXT OF STIMULATING THE INNOVATIVE DEVELOPMENT OF UKRAINE’S AGRICULTURAL SECTOR

Анотація

The study examines the conceptual foundations of the digital transformation of the fiscal space and its role in stimulating the innovative development of Ukraine’s agricultural sector. The relevance of the research is determined by the growing influence of digital technologies on public finance management and the need to modernize fiscal policy in the context of economic transformations and post-war recovery. The paper analyzes theoretical approaches to the interpretation of fiscal space and substantiates the importance of digital technologies for improving tax administration and enhancing transparency of budget processes. A structural and logical model of fiscal support for the development of the agricultural sector under conditions of digitalization is proposed. The model integrates institutional-methodological, factor-analytical, information-functional and security-stabilization contours, whose interaction ensures the effectiveness and resilience of fiscal regulation. It is determined that the implementation of digital fiscal instruments contributes to improving the efficiency of public finance management and strengthening state support for agricultural producers. The results of the study show that digital transformation of the fiscal space creates conditions for the innovative development and post-war transformation of the agricultural sector. This process promotes the attraction of green investments, technological modernization of agricultural production and the development of value-added chains. As a result, the competitiveness of the agricultural sector increases and the export potential of Ukraine’s agricultural economy expands.

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