scholarly journals The Normative Land Valuation Impact on Rural Development in Ukraine through the Prism of Taxation and Role of Auditing in its Determing

2020 ◽  
Vol 23 (1) ◽  
pp. 227-232
Author(s):  
Anatoliy Shvorak ◽  
◽  
Myroslava Kulynych ◽  
Аlla Fatenok-Tkachuk ◽  
Kateryna Melnyk ◽  
...  
Keyword(s):  
Rural Areas ◽  
Agricultural Land ◽  
Arable Land ◽  
State Regulation ◽  
Land Resources ◽  
Monetary Valuation ◽  
Land Valuation ◽  
Regulatory Assessment ◽  
The Impact

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.

scholarly journals STRUCTURIZATION OF THE REGIONS OF UKRAINE BY THE INDICATOR OF CASH ESTIMATION OF AGRICULTURAL LANDS

2020 ◽  
pp. 102-119
Author(s):  
Ludmila VOLONTYR ◽  
Oksana ZELINSKA ◽  
Nadin POTAPOVA
Keyword(s):  
Cluster Analysis ◽  
Agricultural Land ◽  
Arable Land ◽  
The State ◽  
Individual Species ◽  
Land Resources ◽  
Monetary Valuation ◽  
Land Valuation ◽  
The Matrix ◽  
The Cost

The article reveals the issue of structuring the regions of Ukraine by indicators of monetary valuation of agricultural land. On the basis of the data of the State Statistics Service of Ukraine the analysis of the structure of agricultural land was carried out, which made it possible to establish a fraction of the area of individual species of land in total. The focus is on the concentration of significant amounts of land in private ownership, which exacerbates the issue of land valuation from the perspective of possible resource management and efficiency in its use. It has been argued that fragmentation of land is one of the good reasons for the inefficient use and changing purpose of land, lack of financial resources and smallholder coherence. In accordance with the Law of Ukraine "On Land Assessment" and the data of directories of the State Service of Ukraine on Geodesy, Cartography and Cadastre for 2017 - 2019. A comparative analysis of the normative monetary valuation of agricultural land by regions of Ukraine was carried out, which became the information base for their structuring by the method of cluster analysis. It was substantiated that one of the powerful methods of multivariate analysis is the cluster analysis, which is based on a set of selected economic indicators and objects of assessment. Estimates are based on the monetary valuation of agricultural land such as: arable land, perennial plantations, hayfields and pastures. On the basis of mathematical standardization of values of indicators the matrix of imaginary Euclidian distances is calculated, became a basis for formation of 7 clusters, each of which includes a final number of objects-regions distributed on homogeneous signs and approximation on estimations of cost of land areas. The formation of clusters on such characteristics will identify the most similar groups of objects-regions to develop a system of monitoring changes in the cost of land resources with subsequent analysis of fluctuations relative to average levels within specific clusters, and in Ukraine as a whole.

scholarly journals The impact of degradation processes on the monetary evaluation of agricultural land

2020 ◽  
Vol 2 (97) ◽  
pp. 45-52
Author(s):  
О. Chumachenko ◽  
E. Kryvoviaz
Keyword(s):  
Land Use ◽  
Land Degradation ◽  
Agricultural Land ◽  
Arable Land ◽  
Soil Horizon ◽  
Economic Damage ◽  
Productive Capacity ◽  
Land Resources ◽  
Human Habitat ◽  
The Impact

Land is an indispensable part of human habitat. In contrast to other modes of production, which wear out during use, lose their useful properties and remove themselves from productive use, natural productive capacity of land is not diminished, but it even increases on the condition of its sustainable use. Consequently, theoretically, it can be considered that land is a lifelong mean of production. Inappropriate land use causes its degradation, reduction of agricultural ground productivity, it means reduction of land price . Agricultural land degradation in Ukraine is quite significant — total area of agricultural land that has destructive impact of water erosion is 13,3 million hectares (32 %), including 10,6 million hectares of arable land. There are 4,5 million hectares with medium — and strongly washed soils within the eroded soil, and 68 hectares completely lost soil horizon. More than 6 million hectares of land systematically suffer of wind erosion. The purpose of the article is to outline the approach to assess the impact of agricultural land degradation on their monetary evaluation, and to measure the loss of land tax, caused by deterioration of land resources as a result of degradation. The following methods were used in solving the tasks: monographic (in the development of scientific publications on environmental and economic principles of land use and protection, regulations on land use, statistical collections); mathematical modeling, economic analysis, determination of relative values, averages, grouping (in the study of factors that cause degradation of land resources). An assessment of the impact of agricultural land degradation on the normative assessment of land and on the land tax was made. The study has demonstrated, that degradation of agricultural land causes significant social-economic damage — reduction of normative monetary evaluation 2,3 times, and annual loss of land tax at the level of 464,5 billion UAH. These indicators make the widespread introduction of measures to combat land degradation and, above all, soil erosion very relevant.

scholarly journals Opportunities to involve unused agricultural land in the turnover in the regions of the Northwestern Federal District

2021 ◽  
Vol 214 (11) ◽  
pp. 56-66
Author(s):  
Bariyat Dzhabrailova
Keyword(s):  
Rural Areas ◽  
Rural Economy ◽  
Agricultural Land ◽  
Arable Land ◽  
Federal District ◽  
Point Of View ◽  
Land Resources ◽  
Negative Consequences ◽  
Land Relations ◽  
Almost All

Abstract. In the regions of the Northwestern Federal District, as well as in the whole country, almost every year there is a reduction in the area of agricultural land and arable land. An important problem remains the non-use of agricultural land for their intended purpose. Identification and return to circulation of unused agricultural land, primarily arable land, is an important socio-economic task in almost all regions of the Northwestern Federal District. The mechanism of regulating land relations should be aimed not only at solving the problems of effective use of land resources to achieve the projected growth rates of agricultural production, but also at solving social problems of the territory, improving the quality of life of the rural population. Rational use of agricultural land implies that land use should not only be economically efficient for the agricultural producer, but also from the point of view of the neo-endogenous approach to promote the development of rural areas. The purpose of this study is taking into account the diversification of the rural economy, to explore the possibilities of involving unused agricultural land in the NWFD regions. Methods. The paper uses the following research methods: monographic, abstract-logical, economic-statistical. The reports of Rosstat, Rosreestr, the Ministry of Agriculture of the Russian Federation and information of regional level management bodies became the information and empirical base. The scientific novelty lies in the formulation and solution of the question of the need and possibility of involving unused agricultural land in the regions of the Northwestern Federal District in the turnover. Results. As a result of the study, the long-term negative consequences of the reduction of agricultural land, the problems of putting unused land into circulation were identified, measures were proposed to eliminate them in order to effectively use the land resources of rural territories and redistribution in the interests of efficient economic entities.

The impact of land reform on the development of united territorial communities

2020 ◽  
pp. 29-33
Author(s):  
Tamara Smovzhenko ◽  
Oryslava Korkuna ◽  
Ivan Korkuna ◽  
Ulyana Khromyak
Keyword(s):  
Land Reform ◽  
Agricultural Land ◽  
Public Lands ◽  
Living Standards ◽  
The Public ◽  
Legal Documents ◽  
Practical Research ◽  
The Impact ◽  
Land Code

Nowadays, according to decentralization and current legislation (Land Code of Ukraine, Resolution of the Cabinet of Ministers of Ukraine and the Law of Ukraine «On Self-Governance»), the public lands have been transferred to the CTCs since 1 February 2018. In 2018/2019, 788 CTCs received communal ownership of 1.68 ha of public lands. According to the Draft Law «On Amendments to Several Legal Documents of Ukraine on Agricultural Lands Turnover», the consolidated territorial communities become the legal entities and can acquire property rights to agricultural land plots. Therefore, transferring the lands to be used by the newly created CTCs is currently an urgent issue that requires extended scientific and practical research. The paper aims to research the role of land reform in Ukraine and its impact on increase of CTCs’ budget revenues. The stages of land reform and the development of the land reform in Ukraine as well as its implementation strategy are outlined. The disparities of the integrated satellite map and the data of the Land Cadaster of Ukraine in terms of unregistered lands are defined. The amount of a CTC budget’s increased revenues due to the reform is estimated. Statistical data on small, medium, and large farmers and their interest in the land reform are analyzed. The terms of selling the land to foreign investors and conditions of participation in land auctions are examined. The mechanisms of land purchase, selling, and lease in line with the land reform are suggested. Generalizing the presented aspects of the land reform in Ukraine and their impact on economic activity of the newly created CTCs, it can be argued that the process is quite positive and necessary for both communities and businesses in order to get additional budget revenues for CTCs. The land reform improves the living standards of Ukrainian people through the disclosure of the country’s agricultural capacity.

scholarly journals The Role of Selected Ecosystem Services in Different Farming Systems in Poland Regarding the Differentiation of Agricultural Land Structure

2021 ◽  
Vol 13 (12) ◽  
pp. 6673
Author(s):  
Lidia Luty ◽  
Kamila Musiał ◽  
Monika Zioło
Keyword(s):  
Ecosystem Services ◽  
Agricultural Land ◽  
Soil Formation ◽  
Farming Systems ◽  
Agricultural System ◽  
Organic System ◽  
Supporting Soil ◽  
Management Method ◽  
The Impact

The functioning of various agroecosystems is nowadays shaped by different farming systems, which may impair their functions, as well as being beneficial to them. The benefits include ecosystem services, defined as economic and noneconomic values gained by humans from ecosystems, through supporting soil formation and nutrient circulation, and the impact of agriculture on climate and biodiversity. Their mutual flow and various disturbances depend on the agroecosystem’s management method, which is associated with the type of management of agricultural land (AL) in individual farms. This paper raises a problem of transformation in the structure of three main farming systems in Poland, in 2004–2018, in relation to the implementation of 16 selected ecosystem services and their scale. Special attention was given to organic farming, as the most environmentally friendly and sustainable. The analysis demonstrates the increase in ALs in that type of production during the analyzed period of time. Disparities of transformation associated with the type of agricultural system were noticeable at the regional level, which were presented in 16 Polish voivodeships. The results of the analysis confirm that the organic system, which is an important carrier of various ecosystem services, gained a stable position. Moreover, areas with integrated farming still do not exceed 0.5% of total agricultural lands in such voivodeships. The analysis of factors influencing the deterioration or disappearance of selected environmental services characterizing agricultural systems indicates the need to depart from an intensive conventional management system.

Intergroup Inequality in Wealth Ownership in Rural India: Caste, Tribe and Religion

2020 ◽  
Vol 6 (2) ◽  
pp. 117-132
Author(s):  
Nitin Tagade ◽  
Sukhadeo Thorat
Keyword(s):  
Low Income ◽  
Rural Areas ◽  
Agricultural Land ◽  
Wealth Inequality ◽  
Sample Survey ◽  
Rural India ◽  
Unequal Distribution ◽  
Majority Population ◽  
Intergroup Inequality ◽  
The Impact

In India, the rural economy still remains crucially important in the economic wellbeing of the majority population. The low income and high poverty in rural areas are closely associated with unequal distribution of income-earning assets, particularly agricultural land and non-land capital assets. In this article, therefore, we try to understand the intergroup inequality in wealth ownership across caste, ethnic and religious groups in rural India based on the 2013 data from the All India Debt and Investment survey carried out by National Sample Survey Office. The results indicate high interpersonal wealth inequality so also the intergroup wealth inequality at the aggregate level and by type of assets in rural India. The impact of caste on the ownership of wealth clearly indicates high ownership among Hindu high caste and Hindu other backward caste at the cost of low wealth share or ownership of the SC/ST indicating the existence of graded inequality.

Strategizing food security: Natural and economic environment for the agricultural sector's advancement

2021 ◽  
Vol 19 (6) ◽  
pp. 1034-1052
Author(s):  
Denis Yu. SAMYGIN
Keyword(s):  
Food Security ◽  
Agricultural Land ◽  
Government Support ◽  
Climate Forcing ◽  
Economic Conditions ◽  
Production And Consumption ◽  
Per Capita ◽  
The Impact ◽  
Production Conditions

Subject. This article examines the impact of the natural and economic conditions and factors of Russia's regions on the development of agriculture. Objectives. The article aims to assess the role of climate forcing in the development of agriculture. Methods. For the study, I used the binning technique. An author-developed spatial database of Russia's regions for 2017–2019 was used as an information resource. The cadastral value of one hectare of agricultural land was used as an analytical expression of the natural and economic conditions of business activities. Results. The article describes a directly proportional dependence of and relationships between natural-and-economic conditions and achieved results in the production and consumption of quality products per capita. Conclusions. It is advisable to increase the amount of government support for regions with unfavorable production conditions, develop the competitive potential of the majority of farms in relation to products that are profitable for producers and consumers.

Prospects for increasing the volume of agricultural production for export due to the expansion and intensification of the use of Russian land resources

2021 ◽  
pp. 40-47
Author(s):  
Gennadiy A. Polunin ◽  
Keyword(s):  
Agricultural Production ◽  
Agricultural Land ◽  
Arable Land ◽  
Agricultural Products ◽  
Land Resources ◽  
The Past ◽  
Federal Districts ◽  
Near Future

The article is devoted to substantiating the prospects for increasing the marginal volumes of agricultural production for export in the next four years. Two scenarios of such production are considered: 1) expansion and 2) intensification of the use of land resources. As part of the development of the first scenario, an analysis of the distribution of unused agricultural land, including arable land, by federal districts was carried out. Also, based on the forecast of the introduction of additional annual volumes of acreage in the subjects of the Federation, the calculation of additional volumes of agricultural production, which can be expected in the next four years, was carried out. The analysis of data on the increase in the yield of export-oriented crops over the past five years has been carried out, in the framework of the second scenario, the calculation of the projected additional yield due to the intensification of agriculture is presented. The results of the study indicate that the intensification of agriculture will have the greatest impact on the growth of production and export of agricultural products in the near future.

scholarly journals PROBLEMS OF THE DEVELOPMENT OF PEASANT ECONOMIES AND FARMS IN THE MINDS OF THE LAND REFORM IN UKRAINE

2019 ◽  
pp. 113-125
Author(s):  
Olena Pimenova
Keyword(s):  
Land Reform ◽  
Agricultural Land ◽  
Graphical Method ◽  
Historical Analysis ◽  
State Regulation ◽  
Synthesis Methods ◽  
Expert Evaluation ◽  
Farm Model ◽  
Analysis And Synthesis ◽  
The Impact

The historical analysis of the development of national forms of economy has been carried out. It has been determined that the most economically advantageous for society, vital, rational, socio-ecological-economic forms of economy are peasant economies and farms. The methodological basis of the study as to the identification of rational and effective forms of economy are general scientific methods, including methods of historical analysis, generalization, comparison, analysis and synthesis, methods of expert evaluation, graphical method. In the course of the research, the methods of historical analysis, generalization, analysis and synthesis were used in carrying out a retrospective analysis, in particular the research of scientific opinion on the effectiveness of such forms of economy as peasants and farms and the impact of land reform on their development; the method of expert evaluation in the survey of peasants and representatives from the administration of Radomyshl region of Zhytomyr oblast to determine their opinion – how the land reform will affect on the development of peasants and farms; graphical method for constructing tables and graphs. The study of the world experience in agriculture confirmed that the development of the farm model as a priority model of economy in agriculture is possible only with the active support of a state, as an institution that regulates land use through administrative and economic measures and provides legislation through limitation of purchase of land and the potential withdrawal of this land from agricultural circulation, and also involves the implementation of targeted programs through the financing of individual activity. An important function of state regulation is the conservation of the agricultural land fund. In developed countries, there are some restrictions on the land market to prevent latifundia. It is substantiated that in the course of land reform, the agrarian policy should be focused on preventing the creation of latifundia with large land tenure, as well as on the support, protection and development of peasant economies and farms as viable forms.

scholarly journals Determination of environmental problems of agricultural nature management based on modular geochemical indicators

2020 ◽  
Vol 28 (1) ◽  
pp. 57-64
Author(s):  
Almobarak Falak ◽  
Lidia A. Mezhova
Keyword(s):  
Land Use ◽  
Natural Resources ◽  
Soil Quality ◽  
Agricultural Land ◽  
Methodological Approach ◽  
Arable Land ◽  
Animal Husbandry ◽  
Environmental Problems ◽  
Nature Management ◽  
The Impact

Central Chernozem is one of the largest agricultural regions in Russia. As a result of the long period of natural resources use the anthropogenic load on agricultural lands is increasing. The result of agricultural nature management is the increase of land degradation processes. Voronezh Region has a high agro-climatic potential, most of the territory is occupied by agricultural land, arable land prevails among them. Soil degradation is the most acute problem. There is a need to assess the impact of agricultural natural resources use on land resources of the region. Modular coefficients for assessment of geochemical impact of agriculture and animal husbandry on agricultural systems are proposed. The developed factor is a tool for identification of negative land use processes and environmental problems. The article deals with the issues of ecologically oriented, scientifically grounded strategy of agricultural nature management. Ecological approach to assessment of soil quality in the future will develop a strategy for balanced land use. The article has a scientific and practical character and is aimed at the development of methods of ecological assessment of soil quality. The proposed methodological approach identifies destructive processes in soils. For ecologically oriented strategy of development of regions it is important to define maximum allowable agricultural loads for preservation of sustainable environment.

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