Pavlo Lastovchenko

The state policy of Ukraine aims to promote sustainable economic growth and improve its quality through economic activity, particularly through the optimization of the tax system, which is particularly relevant both during the period of martial law in Ukraine and the post-war recovery. The purpose of the study is to assess the formation and implementation of the state tax policy to activate the internal factors of economic growth in Ukraine under martial law. The study of tax policy in Ukraine and EU countries has shown that the EU countries are characterized by a consistent and transparent tax policy that stimulates investment, innovation, and entrepreneurship to activate internal factors of economic growth. The paper uses fiscal analysis based on the Cobb-Douglas production-institutional function; its main concept is the mutual location of the Laffer points of the first and second types and the actual level of the tax burden. The results show a noticeable adjustment of the real fiscal climate in Ukraine in line with changes in threshold fiscal standards. Considering martial law in Ukraine and the need for the state’s ability to post-war recovery, the study suggests changing the rates of specific taxes, after which it is necessary to make a transition from private fiscal instruments with inherent rate values to the aggregate fiscal burden.

The study aims to cluster countries worldwide by business practices in the agrosector to reveal trends and specifics in applying sustainable methods in agrobusiness management. The analysis covers 26 countries from the OECD database as of 2021. The Word and k-means clustering methods are based on General Services Support Estimate indicators from the OECD: share of agricultural knowledge and innovation system, share of inspection and control, share of development and maintenance of infrastructure, share of cost of public stockholding, which has a determining, statistically significant influence on the formation of clusters. The first cluster included three Asian countries; China is the leader (share of agricultural knowledge and innovation system – 6,529.7 million USD, share of inspection and control – 3177.9 million USD, share of development and maintenance of infrastructure – 12,874.7 million USD, share of cost of public stockholding – 14,668.5 million USD). The second cluster comprised six countries, with the USA as the leader (share of agricultural knowledge and innovation system – 2,908.4 million USD, share of inspection and control – 1,298.0 million USD, share of development and maintenance of infrastructure – 2,392.5 million USD). The third cluster has 17 countries, with Canada being singled out (share of inspection and control – 631.8 million USD and share of agricultural knowledge and innovation system – 683.1 million USD). The results indicate the diversity of countries’ approaches to support and develop their agrosector. Advanced Asian countries and the US invest significant resources in innovation, infrastructure development, and quality control, underscoring their commitment to food security, efficiency, and sustainability.