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Original Articles

The problems of spatial ordering and taxation of agricultural lands

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Pages 166-172 | Received 08 Jul 2017, Accepted 27 Nov 2017, Published online: 21 Dec 2017
 

Abstract

The problem of rationalizing the use of agricultural land is increasingly complicated in Ukraine. Today it has various aspects, the most important of which are technological, economic, organizational and environmental. That is why the level of use of land in Ukraine is now so critical that further land degradation potential in agriculture can have disastrous consequences.

The objective of this paper is to study the economic effects of agricultural land use on example of Kyiv city. It is revealed that the problem of rational use and protection of agricultural land in Ukraine is deteriorating year by year. In today’s conditions, this manifests itself in various directions, among which, in our opinion, the deterioration of the ecological state as a result of irrational use.

On examples of land plots of the Kyiv city, the procedure for calculating the normative monetary valuation of agricultural land as one of the main instruments for accompanying capital transactions has been considered. The information on the weak and strong sides of the objects of evaluation is shown, which allows to evaluate the effectiveness of its functioning, current, past and future costs and incomes, as well as development prospects, which as a result serves as the basis for making effective management decisions on the valuation object.

According to the research results, which consists in changing the agricultural land purpose in Kyiv city, it was ascertained that the normative monetary valuation of these lands will increase over 6 billion UAH.

Additional information

Notes on contributors

Mykola Malashevskyi

Mykola MALASHEVSKYI, PhD in Geodesy at Sumy Agrarian University (2011). Professor of Land Management and Cadastre Department. Research interests: land management, land and real estate valuation, land and agrarian reforms, cadastral surveying, reference systems.

Nataliia Kuzin

Nataliia KUZIN, PhD in Geodesy at Sumy Agrarian University (2011). Head of Land Management and Cadastre Department. Research interests: built-up land, ecological, economic and social land management, land and real estate valuation, land and agrarian reforms, cadastral surveying, reference systems.

Alena Palamar

Alena PALAMAR, PhD at Kryvyi Rih National University (2011). Assoc. Prof. of Geodesy Department. Research interests: land and real estate valuation, cadastral surveying, legal foundations in geodesy and land management.

Mariia Malanchuk

Mariia MALANCHUK, PhD at Lviv Polytechnic National University. Assoc. Prof. of Cadastre of Territory Department (2013). Research interests: land management, land and real estate valuation, land and agrarian reforms, disturbed land, cadastral land inventory, appraisal of anthropogenic soils.

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