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Abstract
It is necessary to use huge potentials in agricultural and food processing sector in the
Republic of Serbia during the EU accession process. Due to world economic crisis, lack of
direct foreign investments, unfavorable conditions in banking sector and irrational usage
of available resources, it is necessary to prepare agriculture in order to cope with free
competition on the European market. Therefore, there is a need for appropriate support
to agricultural development in line with international standards. This requires changes
in course of national support to agroeconomic development in the fiscal area, or in other
words, adoption of number of stimulating financial measures in agrarian policy of the
Republic of Serbia.