Development of farms in wartime conditions

Farms form an integral element of territorial entities and local culture: they use a variety of agricultural systems, promoting a balanced diet and preserving the environment. In wartime conditions, farms have a unique potential for creating productive and sustainable food systems. All these features indicate that the study of the system of farm development is relevant and has both theoretical and practical significance. The purpose of this study was to substantiate the theoretical and methodological principles, socio-economic and legal issues of the activities of farms in the conditions of martial law. The methodological framework of the present study included the provisions of system analysis and economic theory. To generalize results, monographic, normative, graphic, abstract-logical methods and approaches were used. It was found that the conditions for staying on the single tax of group 4 are the most beneficial for farms, since the tax is fixed and depends solely on the volume of land plots. It was established that personal farms have the opportunity to implement their activities in the form of entrepreneurship for individuals-entrepreneurs who have organized a family farm. The study characterized individual family farms in Lviv, Zakarpattia, and Chernihiv regions. It was established that during martial law, the state allocates funds under special grants and subsidies to support the development of farms. It was found that the most adapted to the crisis conditions associated with military actions are farms and household plots. The results of the study can be considered in the development of regional programs for the development of agricultural business entities; the development of regulations for the formation and development of cooperation and integration in the agricultural sector of the economy