ACCOUNTING OF LAND PLOTS AND RATIONAL USE OF LAND IN AGRICULTURE

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Purpose. The aim of the article is to define land plots as an object of accounting, outline (substantiation, etc.) directions of rational use of agricultural land and formation of financial and economic incentives for land users. Methodology of research. General scientific and special methods were used to achieve the goal: the dialectical method of scientific knowledge – for considering land plots as objects of accounting, researching measures for the rational use of land; analysis – to assess incentives for encouraging land users to conduct effective activities; graphic – for visual display of the obtained results; abstract and logical method – for forming research conclusions and proposals. Findings. Peculiarities of land plots as objects of accounting are studied. The categories of land are separated by economic purpose. The method of accounting of land plots at enterprises is described. The normative legal acts that regulate operations on the accounting of land plots are considered. Directions for improving the accounting of land plots and rational land use are proposed. The main ways of financial and economic encouragement of land users to conduct efficient farming have been determined. Originality. It is proposed to add additional indicators to the form of statistical reporting No. 50-сг “Main economic indicators of the work of agricultural enterprises”. It was determined that the main areas of rational land use should be: development and implementation of national and regional soil protection programs and soil fertility improvement; improvement of the principles of implementation of ecological and landscape land management; improvement of the legislative framework regarding the protection of agricultural lands; efficient use of land by implementing crop rotation and scientifically based land management. Financial and economic incentives for land users are offered, namely: payments for anti-erosion works per 1 ha of agricultural land; reimbursement of costs incurred in the process of carrying out reclamation works; exemption from payment of land tax or rent of land that is under improvement; compensation for lost income from agricultural land due to low productivity; periodic payments for increasing fertility organically; partial exemption from taxes of agricultural producers who are effectively engaged in solving environmental problems; provision of preferential loans to land users for the purchase of special equipment: anti-erosion, land reclamation and other restoration equipment. Practical value. It has been proven that compliance with the above measures of rational use of agricultural land will lead to efficient land use. The results of the research can be used by agricultural enterprises during their economic activities. Key words: accounting of land plots, agricultural land, rational use of land, land ownership, land use, agricultural enterprises.