Issue: № 12, 2025
Doi: https://doi.org/10.37634/efp.2025.12.4
Ukraine is an agrarian country, therefore the preserving the quality of farmlands becomes the strategically important task. The effective use of arable lands and encouragement of lean agricultural production are ensured by state regulation, particularly by efficient mechanism of taxation. Analysis, collation of legislative base and scientific publications of specialists of different research fields point on inadequacy of approaches to monetary valuation of farmlands that is the base of land and other taxes. Hence, the actualization of input data concerning the state of ground areas is the necessary requirement for calculation of tax base with most flexible approach. Such an approach requires a whole range of activities. Their necessity has arisen as a result of climate change, the phytosanitary condition of agrocenoses, and the military impact on soils. Consequently, the quality of soils has shifted relative to the previously established bonitation scale, and the agricultural zones-intended to territorially group agricultural lands according to similar characteristics – have been displaced. In view of the above, the development of scientifically based techniques of collection of data about agricultural lands is advisable, that is especially true for list of indicators, which are the markers of soil state in a short periods of time. It is worth concerning the changes in condition of soils after impact of agroproducers on them and employ the stimulating coefficients in case of appearance of ecological rent in farms of lean agricultural production. It is desirable to revise the mechanism of administration of land and other taxes, considering that normative monetary valuation of land is the base them. These measures will promote the reinforcement of their efficiency in terms of regulatory and stimulating functions which will ensure justice of their collection and first of all will encourage the agrarians to implement the lean technologies.
Keywords : normative monetary valuation of land, ecological rent, land tax
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