Кафедра підприємництва, торгівлі та біржової діяльності

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Перегляд Кафедра підприємництва, торгівлі та біржової діяльності по Автор "Zharun O."
  • Матеріал
    Cherneha I.I., Garazha, O., Shyian, D., Burliai A., Zharun, O., Blenda, N. Conceptual changes of fiscal regulation of agricultural land use: international experience and Ukrainian practice. Economic Annals-XXI, 192(7-8(2)), 2021. 63-73. Scopus
    (Economic Annals-XXI, 2021) Cherneha I. ; Garazha O. ; Shyian D. ; Burliai A. ; Zharun O. ; Blenda N.
    On the basis of the analysis of international standards of land and real estate valuation and modern scientifi researches devoted to the actual issues of land and real estate valuation for fical purposes, the authors substantiate the problematic aspects of the formula «land valuation - land payment - budget», which are becoming the basis of public fical policy in many countries of the world, and including Ukraine, are grounded. The authors of the article show that the effctive valuation of land in the national context depends on the fical policy of the state in relation to the tax burden of agricultural enterprises in three-dimensional space, according to the fist option - using market prices to determine of the land tax, according to the second option - if it is necessary to establish land rent on the basis of the market prices when the real value of land will be reflcted instead of the normative, according to the third option - it is possible if there is market for agricultural land. The authors substantiate the problem of land valuation in its global and general economic measure, and, simultaneously, on the example of the Ukrainian practice, which proves the need to develop a sound methodology for fical regulation of agricultural land use, taking into account national specifi.