MEASURES AND SIGNIFICANCE OF AUDIT IN THE REGULATORY ASSESSMENT OF LAND RESOURCES OF UKRAINE

Abstract. The article examines the impact of the new regulatory assessment of agricultural land on the amount of land tax and rent. The comparative analysis with the preliminary normative estimation is resulted. One of the mechanisms for confirming or refuting the availability of information of qualitative and quantitative characteristics, which are determined by the circumstances and results of formalization and application of regulatory land valuation, is to provide its users with the results of audit tasks. Purpose. The purpose of the article is to study the impact of land valuation on the development of rural areas of Ukraine through the prism of taxation and the role of audit of its definition. Results. It is proved that the demand and supply in the market, the level of solvency of the population, conditions of sale, the nature of possible competition, the distribution of property rights to land, obligations and restrictions on land use, etc. are of great importance for market valuation of land. The introduction of a new normative monetary valuation of agricultural land will lead to the loss of the revenue base of budgets for certain territorial communities. Tax revenues to local government budgets will also decrease by a percentage reduction in the regulatory monetary assessment. The expediency, validity and effectiveness of the decisions of the subjects of state regulation on the implementation and updating of regulatory assessments of land resources can be assessed on the basis of the implementation of audit measures. Conclusions. We propose to apply a risk-oriented audit approach at the stage of determining the feasibility of regulatory assessments. We believe that the current neglect of the problem of risk has led to unpredictable consequences of the application of regulatory assessment of land resources. In the context of agricultural reform in Ukraine, the role of audit is determined by the information needs of different groups of information users both in relation to the functioning of the industry as a whole and in relation to the activities of individual enterprises. Keywords: agriculture, arable land, normative monetary valuation, land tax, agricultural lands, rent, audit.

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Nomadic Migration and Rural Violence in Nigeria

Explorations in Ethnic Studies ◽

10.1525/esr.2020.43.1.64 ◽

2020 ◽

Vol 43 (1) ◽

pp. 64-95

Author(s):

Nsemba Edward Lenshie ◽

Patience Kondu Jacob

Keyword(s):

State Government ◽

Migration Pattern ◽

Land Resources ◽

Focus Group Discussions ◽

Group Discussions ◽

Security Governance ◽

North East ◽

Descriptive Approach ◽

The Relationship ◽

Depth Interviews

The relationship between Fulani herdsmen and farmers has in recent years become hot-tempered motivated by competitive control of land resources, particularly in central and north-east Nigeria. In Taraba State, the ongoing nomadic migration pattern from the Sahel in quest of pastures has led to violent confrontation between Fulani herdsmen and farming indigenous natives. Using a descriptive approach consisting of documented evidence, in-depth interviews, and focus group discussions, the analysis revealed that conflicts between Fulani herdsmen and indigenous native farmers have culminated in population displacement and destruction of life and property in numerous rural enclaves in Taraba State. Despite the consequences of the conflicts, the Taraba State government was unable to act proactively because of the centralization of command over Nigerian security agencies. Accordingly, the study suggests decentralization of security agencies in Nigeria, especially the police, as the way forward for effective security governance in Nigeria.

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Analysis of Information Support for the Condition of Soil Resources in Ukraine

Agricultural science and practice ◽

10.15407/agrisp2.02.077 ◽

2015 ◽

Vol 2 (2) ◽

pp. 77-84 ◽

Cited By ~ 1

Author(s):

S. Baliuk ◽

V. Solovey ◽

M. Zakharova ◽

A. Kucher ◽

S. Truskavetskyi

Keyword(s):

Soil Cover ◽

Sustainable Land Use ◽

Information Support ◽

Land Resources ◽

Soil Resources ◽

Diffi Cult ◽

Other Information ◽

Global Soil ◽

Individual Type ◽

Available Information

The contemporary condition of soil cover in Ukraine is characterized. The attention is focused onto widespread degradation processes in soils. The causes that determine the development of these negative processes are considered. The contemporary informational support for the condition of soil cover in Ukraine is estimated. In general, the current available information is of narrow-departmental nature, obtained by different methods and non-correlated monitoring programs. As a rule, it is stored in under-structured databases, incompatible with other information systems; mainly recorded on paper media unusable with modern technologies, whereby such information resources are diffi cult to be compiled together. These disadvantages are strong constraints against consistent usage of materials for evaluation, forecast and management of changes in the soil cover. The Soil Observation program should thereby be combined with Agrochemical Passportization and ecology-ameliora- tive monitoring; in other words, the application of innovative soil-agrochemical methodology is considered. Each individual type of surveys shall complement the others, and taken altogether, they shall constitute a con- sistent Information System, capable of solving the problems of assessing the condition, forecasting, manage- ment, usage and protection of soil resources. The monitoring procedures should be conducted on the basis of a new soil concept in line with unifi ed programs and methods, so as to meet European approaches to the maxi- mum extent. Such a technical composition enables getting information on present-day processes in soils, and is the only combination that actually helps us to “ecologize” our knowledge of soils, which is the leading trend in the scope of global soil-science. Thus obtained results will serve as a State-owned tool which would subse- quently facilitate the use and protection of soil resources all over the country, to be involved in a united global soil-information scope. The attention is focused onto social signifi cance of the information on soils and their fertility in terms of land resources optimization, as well as the formation of sustainable land use in Ukraine.

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