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

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.

The Use of Land Value Taxation In New Zealand (1891 - 1991)

<p>This thesis examines the historical use of land value taxation by the New Zealand government over the period 1891 – 1991. The study adopts qualitative research methods to explore how land taxation policy progressed over the century and what were the relevant influences on policy direction. The primary aim of the study is to examine how the land value tax policy used in New Zealand developed over time, what drove changes to it and, ultimately, why it was abolished. To this end the study adopts a historical institutionalist framework to analyse the influence of institutional factors on the development of land tax policy. Particular attention is paid to the influence of ideas, path dependency, critical junctures and power. The research itself is an interpretive narrative history, primarily drawing from historical document sources including government records and publications, legislation, parliamentary debate records, court records and media coverage. By addressing this topic, this research informs future debate as to the suitability of land taxation for use as a tool to influence the property market or as a method of wealth taxation. In addition it offers an explanation as to how methods of taxation can become obsolete and eventually be abolished, in a New Zealand context.</p>

The Use of Land Value Taxation In New Zealand (1891 - 1991)

<p>This thesis examines the historical use of land value taxation by the New Zealand government over the period 1891 – 1991. The study adopts qualitative research methods to explore how land taxation policy progressed over the century and what were the relevant influences on policy direction. The primary aim of the study is to examine how the land value tax policy used in New Zealand developed over time, what drove changes to it and, ultimately, why it was abolished. To this end the study adopts a historical institutionalist framework to analyse the influence of institutional factors on the development of land tax policy. Particular attention is paid to the influence of ideas, path dependency, critical junctures and power. The research itself is an interpretive narrative history, primarily drawing from historical document sources including government records and publications, legislation, parliamentary debate records, court records and media coverage. By addressing this topic, this research informs future debate as to the suitability of land taxation for use as a tool to influence the property market or as a method of wealth taxation. In addition it offers an explanation as to how methods of taxation can become obsolete and eventually be abolished, in a New Zealand context.</p>

Land tax in the largest cities of the Far Eastern federal district: comparative analysis

The article contains a comparative analysis of land taxation in the largest cities of the Russian Far East and includes: assessment of land resources by categories and types of ownership, differentiation of land tax rates by types of permitted use and cadastral value by segments of local land markets. A specific feature of the Far East cities is a high share of forests, determining a relatively low share of private property in the structure of urban lands. The real fiscal autonomy of a local self-government bodies in Russian Federation in the field of land and property policy was proved in this work.

Land tax as the main element of the economic mechanism for efficient land management

Object: To review the impact of land tax on the efficiency of agricultural development. To review the procedure for calculating land tax in Kazakhstan. To study the features of land tax collection. To consider improving the taxation of agricultural land resources. Methods: During the course of the study, we used statistical data analysis and methods of comparative analysis. Findings: This paper reviews the aspects of agricultural land plots taxation. We have analyzed a number of factors affecting the effective taxation of land resources in Kazakhstan. We have performed a comparative analysis of land taxation in the EAEU countries. We have identified key components affecting land taxation and the main parameters of their functional efficiency. Conclusions: This paper analyzes the current state of land taxation. We have developed proposals for the development of land taxation and improvement based on cadastral valuation. The results of the study allow us to conclude which of these aspects affect the effective land management.

Property Mass Valuation on Small Markets

The main bases for land taxation are its area or value. In many countries, especially in Eastern Europe, reforms of property taxation, including land taxation, are being carried out or planned, introducing property value as a tax base. Practice and research in this area indicate that such a change in the tax system leads to large changes in land use and reallocation. The taxation of land value requires construction of mass valuation system. Different methodological solutions can serve this purpose. However, mass land valuation requires a large amount of information on property transactions. Such data are not available in every case. The main objective of the paper is to evaluate the possibility of applying selected algorithms of machine learning and a multiple regression model in property mass valuation on small, underdeveloped markets, where a scarce number of transactions takes place or those transactions demonstrate little volatility in terms of real property attributes. A hypothesis is verified according to which machine learning methods result in more accurate appraisals than multiple regression models do, considering the size of training datasets. Three types of models were employed in the study: a multiple regression model, k nearest neighbor regression algorithm and XGBoost regression algorithm. Training sets were drawn from a larger dataset 1000 times in order to draw conclusions for averaged results. Thanks to the application of KNN and XGBoost algorithms, it was possible to obtain models much more resistant to a low number of observations, a substantial number of explanatory variables in relation to the number of observations, a low property attributes variability in the training datasets as well as collinearity of explanatory variables. This study showed that algorithms designed for large datasets can provide accurate results in the presence of a limited amount of data. This is a significant observation given that small or underdeveloped real estate markets are not uncommon.

Impact of Land Administration on Private Housing Delivery in Lagos, Nigeria

Previous studies on impact of land administration on housing delivery had only examined impact of some of the functions of land administration on housing delivery and not impact of the four functions of land administration on housing delivery. This study filed this gap by examining the impact of the four functions of land administration on private housing delivery in Lagos, Nigeria. The study population is members of Real Estate Developers Association of Nigeria (REDAN). The population size is 1400 and systematic random sampling technique was employed to have a sample size of 140. 120 questionnaires were retrieved and reliable for analysis. Data gathered were analyzed through descriptive statistics, tables, mean and multiple regressions. Findings from the study revealed that reduction in quantity produced is the most prominent impact of land tenure, delay in time of housing delivery is the impact of land use and land development and change in location of property is the most prominent impact of land taxation. Also, the most prominent problem of land administration is lack of computerized land administration system. The study established that land administration has significant impact on private housing delivery. It was recommended that bureaucracy that surrounds land administration should be reduced in order to reduce associated time and cost. Also, the land administration system should be computerized for easy land administration services.Keywords: Land, Land administration, Housing, Housing Delivery, Lagos

Stimulating the efficient use of agricultural land based on the improved methodology for land tax calculation

Article develops recommendations for the use of reducing (incentive) coefficients in land tax calculation of on agricultural lands, taking into account the quality of land and interrelation between an increase and decrease in soil fertility, which leads to an increase in land tax. In calculating land taxation, this is formed based on the normative value of agricultural land. The calculation of the normative value of agricultural land is inextricably linked with the soil quality index (SQI), which determines the fertility of the soil. As decreasing and increasing coefficients in the growth of productivity in 11 agriultural farms of “Pakhtaobod” massif of Nishan adiminstrative district of Kashkadarya province, when the normative value changed for the better, the amount of land tax decreased by 18.933.000 UZS (19.5%) and in 10 agriсultural farms the increase in the amount of land tax by 7.070.820 UZS (15.8%) in the negative condition.