METHODICAL AND APPLIED APPROACHES OF EFFICIENCY OF LAND-TENURE ARE IN THE CONDITIONS OF TAX REFORMATION

Abstract

This paper presents the economic efficiency of using agricultural land in Ukraine. Determined the current state of land use by means of indicators of economic, social and environmental performance, the main problems of paying for land and possible ways of their solution. Comparison of total and preferential tax regimes of agricultural lands.. It is established that the system of taxation of agricultural land has a fiscal nature. Proposed to implement the taxation of land in agriculture by refocusing the tax mechanism for stimulating action.