Innovative development models for agricultural entrepreneurship: historical experience and the present state

Анотація

The article considers problems of innovative development in agricultural entrepreneurship. The presented comparative analysis of agriculture in the USA, European countries and Ukraine allows making conclusions on its anticipated innovativeness. The findings are based on the analysis of the following criteria: contribution of the agrarian sector to the GDP; focus on efficiency of agribusiness; value of export of agricultural products; types and rates of lending; tools for creating current assets; ways for supporting the agricultural sector.Special aspects of creating innovative models for agribusiness in Ukraine over the transition period are determined. It is stressed that American and European models cannot be implemented in their pure form in Ukraine. The point that Ukraine’s model of innovative development for agribusiness is oligarchic and corrupt is proven. The model is based on the mini- mum aid from the state. An innovative role of administering VAT is examined, which enables agricultural producers to accumulate 20 per cent of sold output on special accounts with the aim of buying new machinery, mechanization and technology. The special regime of taxation for agricultural producers, its advantages and disadvantages are considered. Further ways for improvement of administering VAT, aimed at maintaining its innovative essence are suggested.

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