Пріоритетні напрями удосконалення методичних підходів до оцінки майна територіальних громад

Abstract

blem of filling of city budgets deserves considerable attention. In world practice, a significant share of funds received by municipal treasuries are funds from the lease of real estate. To achieve such results, as international experience shows, a detailed mechanism for assessing the property of local communities is needed. The results of such an inspection are used not only in lease agreements, but also in the process of building a municipal development strategy, and are clearly relevant in the context of reforming Ukrainian self-government. Purpose. The purpose of this article is to study the methodological approaches to property valuation in Ukraine and in the world and to consider the features of the mass method of property valuation. Results. The article notes some features of the concept of "property valuation" and its use. A comparative analysis of the three main approaches to assessing the value of property - cost, comparative and income - with differences in their use in Ukraine and abroad. There is a need for one's own methodological view on property valuation in Ukrainian realities. Emphasis is placed on mass evaluation as one of the most relevant and its definition and method of application are considered. Ukrainian and international standards, norms and laws regulating the mechanism of mass evaluation are covered in detail. The author refers to computerized mass valuation as an example of successful application of computer and mathematical modeling methods in property valuation methodology. The analysis of the state of use of information support in the assessment of property value in Ukraine is carried out and a number of problems in this area are noted. A number of recommendations from international experience in improving national land valuation practices are provided, and the urgency of improving the mechanism for estimating the value of agricultural land in the context of the opening of the land market in the near future is emphasized. Conclusions. The situation in the field of valuation of property and, in particular, agricultural land, needs to change. In light of the expected opening of the land market, the land valuation mechanism is underdeveloped and needs to be improved, using international experience.