Методичні підходи до визначення грошової оцінки земель

Abstract

The purpose of the article is to reveal the main methodological and methodical principles of the monetary valuation of agricultural land, which is widely used in the agricultural sector of the economy and needs to be improved, given the current changes. Research methods. The study is based on theoretical, methodological and methodical provisions for determining the criteria for land valuation as the main means of agricultural production, the formation of rental income on different quality soils and their location. Achieving this goal is ensured by the usage of modern general scientific methods and research techniques. Research results. Various methodological approaches to determine an indicator of normative monetary valuation of land were developed. The solution to this problem is seen in the application of an indicator of economic effect obtained from the usage of land plots of better quality, as well as their favourable location. The economic effect indicator is a differential rental income obtained in the production of grain (excluding corn). The assessment of the worst lands with no differential rental income is carried out on basis of an absolute rental income (absolute rent). Scientific novelty. Theoretical and methodological basics and methodical definition of the monetary valuation of agricultural lands were developed, according to which their monetary valuation in Ukraine was carried out. Practical significance. The study results are used in the regulation of land relations in agriculture through the improvement of tax, price, financial and credit mechanisms. They become especially important with the introduction of the land market. Tabl.: 1. Refs.: 16.