Conceptual changes of fiscal regulation of agricultural land use: international experience and Ukrainian practice

On the basis of the analysis of international standards of land and real estate valuation and modern scientific researches devoted to the actual issues of land and real estate valuation for fiscal purposes, the authors substantiate the problematic aspects of the formula «land valuation - land payment - budget», which are becoming the basis of public fiscal policy in many countries of the world, and including Ukraine, are grounded. The authors of the article show that the effective valuation of land in the national context depends on the fiscal policy of the state in relation to the tax burden of agricultural enterprises in three-dimensional space, according to the first option - using market prices to determine of the land tax, according to the second option - if it is necessary to establish land rent on the basis of the market prices when the real value of land will be reflected instead of the normative, according to the third option - it is possible if there is market for agricultural land. The authors substantiate the problem of land valuation in its global and general economic measure, and, simultaneously, on the example of the Ukrainian practice, which proves the need to develop a sound methodology for fiscal regulation of agricultural land use, taking into account national specific.