scholarly journals Land taxation as a tool to ensure sustainable development of rural areas in the context of decentralization

Author(s):  
N. Khomiuk ◽  
I. Tsymbaliuk ◽  
M. Voichuk ◽  
A. Grymak ◽  
I. Kravtsiv

The article considers land taxation as one of the tools to ensure the sustainable development of rural areas in the context of decentralization. Included land tax and rent for land plots of state and communal property and a single tax for agricultural producers as land tax payments has been proposed. It was found that the land fee is the second-largest source of tax revenues to local budgets. It was revealed that during 2009–2020 there is a tendency to increase revenues from land fees to local budgets of Ukraine. Emphasis is placed on the fact that there is an increase in rent payments by legal entities and individuals in parallel with a decrease in its share in the payment for land, which is caused by an increase in land tax revenues during the analyzed period by 4.5 times. It was found that the largest amounts of revenues from land fees are payments from legal entities (86–88 % of the total revenues). It was found that the number of revenues from land tax and rent for land plots of state and communal property paid by individuals increased 4.5 times, and the number of revenues from similar taxes from legal entities increased 3.6 times. As a result of the study, attention is focused on the fact that since 2015 the payment for land has been transferred from the status of a national tax to a local one. It is proved that to tax the regulation of agricultural land use and promotes the development of agriculture and rural areas in 1998, a fixed agricultural tax was introduced. It was found that the number of receipts of the single tax paid by agricultural producers in 2015 increased 17 times compared to 2014. The sharp increase is caused by the introduction of the annual indexation of the tax base for agricultural enterprises, and a threefold increase in tax rates is justified. To achieve the goals of sustainable development of rural areas, it is proposed to carry out such measures as the application of increasing coefficients for irrational use of agricultural lands, provision of benefits for organic agricultural producers, implementation of the full inventory of agricultural lands, improvement of normative monetary valuation of land use for land and/or the single tax of the fourth group for the implementation of measures for the protection and reproduction of land resources, which will increase employment in rural areas, overcome poverty, develop social infrastructure, ensure the livelihood of rural residents, food, economic and environmental security, reduce destructive effects on the environment, protection and reproduction of natural resource potential.

2020 ◽  
pp. 29-36
Author(s):  
М.V. Zos-Kior ◽  
V.Y. Ilin ◽  
I.M. Kyryliuk ◽  
O.V. Solod

The article describes the digitalization of ecological and economic principles of agricultural enterprise development management. It presents effective techniques for adapting enterprises to the challenges of the smart economy, which changes human needs, products, services, value chains, markets, processes, business models, forms of competition and business partnerships. The article proves the efficiency of precision farming, which includes parallel driving, yield mapping, differentiated application of seeds and fertilizers. It is determined that the lack of systemic demand for digital solutions from domestic agricultural enterprises and rural communities and unpreparedness (strategic, financial, technological, personnel, organizational, etc.) of most enterprises and communities to cardinal innovations significantly deter the formation of smart agribusiness in Ukraine. The article describes the system of measured indicators and capabilities of the Hummingbird Technologies platform and consequences of its implementation for land management, in particular normalized relative biomass index, leaf surface index, crop heterogeneity map, plant lodging risk map, weed map, seedling density map, electronic maps creation tasks, task map for differentiated desiccation, task map for differentiated application of herbicides, task map for differentiated application of growth regulators in plants. It justifies the need to intensify the work of rural a community, which try to communicate with agricultural producers on mutually beneficial terms and with other stakeholders for the sustainable development of rural areas. The issues of participation of rural communities in projects to increase soil fertility, organization of organic farms, service cooperatives, which are directly or indirectly related to the effective management of environmental and economic development of agricultural enterprises. The article shows the necessity of professional development of business engineers, personnel and strengthening of role of analytics for agricultural enterprises to digitalize the economic activity.


2021 ◽  
Author(s):  
I. Kupriyanchyk ◽  

The article deals with the relationship between economic development and environmental security.With regard to agricultural land use, ensuring environmental security involves optimizing the organization of land use and land use process on the basis of environmental restrictions on environmental pollution and agricultural products. First of all, according to environmental constraints, the possibilities of exploitation of natural resources and taking into account the peculiarities of agroecosystems (natural and climatic conditions, water resources, terrain, land and soil structure, land erosion, etc.) are determined to address food security. On their basis, ecologically balanced operation of agroecosystems is carried out through the formation of ecologically safe land uses, which provide for the optimization of economic activity of agricultural producers, taking into account environmental constraints. The article clarifies the essence and significance of ecologically safe agricultural land use in agriculture, proposes an approach to defining the essence of ecologically safe agricultural land use as a process of land use in the agricultural sector of the economy, which prevents the danger to human health, degradation of land resources, as well as their resilience to environmental threats and risks. The role of ecologically safe agrarian land use in ensuring sustainable development of rural areas and directions of influence of interaction of ecological and economic components of safety of agrarian land use are defined.


Author(s):  
Victoria A. Pavlova ◽  

In the course of the work on the presented study, the scientific works of leading scientists in the field of land management were analyzed. In the course of their analysis, it was determined that the leading role in the development of the agro-industrial complex and the formation of new relations in rural areas belongs to agriculture. Accordingly, to ensure the proper functioning of small agricultural producers, it is necessary to solve the problem of optimizing their land use. The authors believe that one of the key positions in optimizing the use of territories should be played by "smart land use" and the process of its creation. The paper reveals the process of determining the most significant factors in the formation and functioning of small forms of management, since it is small forms of management that are the most flexible and easily adaptable to the rapidly changing modern economic, legal and so-cial conditions.The evidence base was a statistical analysis of the formation and development of small forms of agriculture of the Russian Federation on a number of indicators: the composition of land, agricultural production, area. The authors propose to identify several groups of factors that affect the optimal parameters of land use. Groups of factors are designated as limiting, optimizing, and support-ing. The study also determined the weights of factors that affect the optimal size of land use within each group using the hierarchy analysis method. The proposed factors and the identified dependencies are embedded in the "smart land use" model.


2019 ◽  
Vol 3 (2) ◽  
pp. 72-82
Author(s):  
A. S. Tarasov ◽  
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S. A. Tarasov ◽  
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...  

2020 ◽  
pp. 122-130
Author(s):  
Olena Borodina ◽  
◽  
Ihor Prokopa ◽  
Serhiy Kyryziuk ◽  
Viktor Yarovyi ◽  
...  

The Rural Areas Development Fund (RADF) is specified to be a part of special state and local budget funds in terms of “completing” land reform in Ukraine. The funds should be aimed at the development of local infrastructure, facilitation of local people’s access to health care and education services, support of small agricultural producers, etc. However, the sources for this Fund (RADF) is only slightly connected with land use results and other spatial resources in rural areas utilized by agricultural producers and do not include the necessity to provide their fair participation in the reproduction of these resources. The purpose of the article is to assess the formation sources of the Rural Areas Development Fund and justify their replenishment to financially ensure sustainable rural development based on spatial justice in land use. The concept of spatial justice in land use is revealed: it provides for adequate participation of agricultural producers, peasants, and society as a whole in the benefits of land use and other related spatial resources (water, air, landscapes, local infrastructure, etc.) and the equivalent contribution of these beneficiaries in resources reproduction. It is shown that corporate economic entities in agriculture rather extract spatial resources than contribute to their reproduction, however, the contribution of family and peasant farms in the financial base for rural development is significantly higher than agricultural enterprises. The necessity of per hectare payments to the Rural Areas Development Fund by agricultural producers leasing more than 100 hectares of agricultural land is substantiated; it is proposed that the rate of these payments in the amount of not less than 1 % of the normative monetary value of land should be set by local self-government bodies.


Land ◽  
2020 ◽  
Vol 9 (2) ◽  
pp. 46 ◽  
Author(s):  
Piotr Gibas ◽  
Agnieszka Majorek

This article presents methodology of land use change assessment in the context of sustainable development and the results of its application based on the transformations that occurred in individual areas of Europe in the years 2012–2018. This method is based on data from the CORINE (CO-oRdination of INformation on Environment) Land Cover program) and local government units presenting the degree of urbanization (DEGURBA). The transformations taking place in space were evaluated and reduced to economic, social, and environmental dimensions. We then analyzed the results in terms of space (covering almost all of Europe) and in terms of division (large cities, small towns, suburbs, and rural areas). Results indicate that development of the economic dimension most often takes place at the expense of natural resources. It was also determined that the higher the population density, the greater the sustainable development differentiation level in the analyzed dimensions, of which the social dimension was characterized by the lowest differentiation and the economic dimension was highest. The development of rural areas was found to be less sustainable than large urban centers. Interpretation of the results also leads to the conclusion that areas of Europe are very diverse in terms of sustainable development. However, the method itself, despite the imperfections observed by the authors, may be used in further or similar studies.


1997 ◽  
Vol 24 (3) ◽  
pp. 271-282 ◽  
Author(s):  
PHILIP M. FEARNSIDE

Sustainable development requires that population and consumption remain within the limits of carrying capacity, while preventing a decline in the carrying capacity of an area requires that productive systems implanted through development be sustainable. Zoning can be a valuable tool in influencing land-use decisions, but we cannot expect government decrees to be capable of causing the landscape to evolve toward the sustainable patterns which have been recommended through zoning. A prerequisite for influencing land-use change is understanding the social processes involved in land-use decisions, beginning with deforestation dynamics. Work to estimate carrying capacity needs to embrace the wide variety of production systems used and contemplated for Amazonia and to be able to interpret this information at scales ranging from local communities to the region as a whole. This will require not only studies of different land-use systems in rural areas, but also integration with studies of energy use and support limits of urban populations. Risks of environmental impacts must be quantified under different development scenarios, and limits of acceptable risk identified and integrated into analyses of carrying capacity.Tapping the value of environmental services of standing forest represents a promising means of sustaining Amazonia's population over the long term, but numerous obstacles exist. These include halting deforestation before opportunities are lost and supporting the population in non-damaging ways while the institutional groundwork is laid for using the environmental services involved. Research is needed to quantify the magnitude of services and the appropriate monetary value per unit of service. Diplomatic agreement must be reached on these values, which can be expected to be quite different from estimates of the 'true' values based on research. A series of social arrangements must be proposed and implemented if the value derived from environmental services is to fulfil its dual role of maintaining both the forest and the human population in Amazonia.


2018 ◽  
Vol 51 (1-2) ◽  
pp. 79
Author(s):  
Ana Slobodan Batrićević ◽  
Vladan Uroš Joldžić ◽  
Vera Đura Stanković ◽  
Nikola Vladan Paunović

The paper highlights key problems of rural development in the context of economic and environmental crisis, with focus on rural areas in Serbia. It emphasizes the link between sustainable rural development and environmental protection, particularly in the fields of organic agriculture, small organic farming and agro-eco tourism. It analyses legislative and strategic documents regulating this issue on universal, European and national level, making suggestions to improve their application. Obstacles for sustainable rural development include: uncultivated agricultural lands, soil pollution, insufficient irrigation or draining, agricultural lands fragmentation, poor infrastructure, inadequate tax policy, uncompleted restitutions, long probate proceedings and financially uncertain position of land-owners. Some of them have environmental impacts and can be resolved by suitable policy and legislation, strategic planning, environmental education and financial stimuli for green agriculture. The paper suggests legislators and policy makers in the areas of: sustainable development, taxes, agriculture, green economy and environment protection to analyse more profoundly key problems of rural development and their linkage to nature conservation. When it comes to practice, it suggests which legal documents should be applied in order to achieve successful, sustainable and environmentally acceptable development of rural areas. The paper contributes to a better understanding of the relationship between sustainable rural development and environment protection, emphasizing the possibility to preserve nature and increase incomes of rural communities through green agriculture, small farm production and eco-tourism. It also states that current legislative framework provides preconditions for resolving the issues that might appear within, suggesting key steps for its future implementation.


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