Resumen
The aim of the paper is to point out the scope and structure of the incentives from the agricultural budget of the Republic, as well as from the IPA Fund which are intended for the agricultural and rural development sector in Serbia. It is given a brief overview of the chronology of harmonization of national legislation in the field of agricultural production with European rules, the plan for realization of IPARD funds for the period 2014-2020, as well as a review of incentives from the agricultural budget for the period 2016-2019. For supporting the agriculture and rural development sector of Serbia within the IPARD measures, from the EU budget is intended EUR 175 mln., and from the national budget is intended EUR 55 mln. The largest amount of funds within the IPARD measures is planned for investments in the physical assets of agricultural holdings (43%). Something less contribution is scheduled for the investments in processing and marketing in agricultural holdings (37%). The left over measures include only 19% of the planned funds intended to support agricultural holdings within the IPARD assistance program. On the other hand, an analysis of the incentive structure from the Republic's agrarian budget indicates that the largest share has direct payments of over 50%, while the rural development measures are average financed with 12.3%.