ANALYSIS OF THE CURRENT STATE OF ORGANIZATIONAL AND LEGAL SUPPORT FOR AGRICULTURAL ENTERPRISES' ACTIVITIES

Abstract

The article provides a comprehensive scientific analysis of the current state and key transformations of the organizational and legal support for the activities of agricultural enterprises in Ukraine under martial law and the active phase of harmonization with European Union legislation. The evolution of agricultural legal thought is examined, ranging from the fundamental principles of the V. Z. Yanchuk school to the latest synergistic approaches of 2024–2026. The study substantiates that the modern legal landscape of agribusiness is transforming from a restrictive model into a dynamic digital ecosystem aimed at ensuring the sector's strategic resilience and investment attractiveness. Attention is paid to a critical analysis of the institutional novelties of 2025, specifically the establishment of the Paying Agency and the implementation of the Integrated Administration and Control System (IACS). It is proven that these tools are pivotal for transitioning to the European model of subsidy distribution based on objective geospatial data. The legal nature of "agricultural notes" (electronic agricultural receipts) is analyzed as an innovative non-paper document of title that significantly reduces transaction costs and expands producers' access to working capital amid a shortage of traditional bank lending. The study details the workings of various organizational and legal forms (family farms, LLCs, cooperatives) during the war period. A special emphasis is placed on mechanisms for documenting losses from landmine hazards and the legal grounds for tax relief through the registration of restrictions in the State Land Cadastre. It is concluded that adaptation to the standards of the European Green Deal (EGD) and the "Farm to Fork" strategy requires the development of incentive norms that balance environmental imperatives with the economic viability of enterprises. The author identifies that the priority for further legislative development should be the completion of land consolidation reform and the full digitalization of interaction between the state and agricultural producers through the State Agrarian Register.