Formation of conditions of rational use of agricultural lands

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.

Вопросы рационального использования и охраны земель сельскохозяйственного назначения очень актуальны в условиях рыночной экономики. В статье показана значимость земельных ресурсов в сельскохозяйственном производстве, современные тенденции в отрасли, текущие проблемы, требующие принятия эффективных решений для их устранения. Имея специфические особенности использования и применения, земля в сельском хозяйстве является основой всего производства, источником всех видов кормов в животноводстве, средством производства в растениеводстве. Было выявлено, что основными задачами регулирования земельных отношений в сельском хозяйстве выступают сохранение целевого и рационального использования земель, защита интересов всех участников правоотношений в области земельных отношений, предотвращение спекулятивных действий с высокоплодородной землей крупными агрохолдингами, формирование оптимальных нормативно‑правовых условий использования земли. В работе проанализирована динамика посевных площадей и их структура в хозяйствах всех категорий Российской Федерации. Было определено, что одной из основных проблем в земельных отношениях является высокая концентрация земельных участков у агрохолдингов, оказывающих сильнейшее воз‑ действие на современные тенденции в крестьянско‑фермерском хозяйстве. В работе было обосновано, что контроль за рациональным использованием земель необходимо осуществлять с учетом экологических нормативов, допустимых нагрузок на каждый квадратный километр земли. В статье сформирован комплекс мероприятий по развитию механизма контроля, государственного регулирования земельных отношений, который позволит активизировать деятельность в области земельного надзора и контроля по выявлению, предотвращению и сокращению нарушений, приведет к повышению рациональности использования земель сельскохозяйственного назначения. Issues of rational use and protection of agricultural land are of high importance in a market economy. The ar‑ ticle shows the importance of land resources in agricultur‑ al production, current trends in the industry, the current problems that require effective solutions to address them. Having specific features of use and application, the land in agriculture is the basis of all production, the source of all types of feed in animal husbandry, a means of production in crop production. It was found that the main objectives of the regulation of land relations in agriculture is the preservation of the target and rational use of land, protection of the interests of all participants in legal relations in the field of land relations, prevention of speculative actions with high‑yielding land by large agricultural holdings, the formation of optimal legal conditions for the use of land. The paper analyzes the dynamics of acreage and their structure in farms of all categories of the Russian Federation. It was determined that one of the main problems in land relations is the high concentration of land plots in agricultural holdings, which have a strong impact on current trends in peasant farming. In the work it was proved that the control over the rational use of land should be carried out taking into account environmental standards, allowable loads per square kilometer of land. In article the complex of actions for development of the mechanism of control, state regulation of the land relations which will allow intensifying activities in the field of land supervision and control, identification, prevention and reduction of violations in the field of the land relations is created, will lead to increase of ratio‑ nality of use of lands of agricultural purpose

Introduction. Land resources are a unique natural resource that is territorially limited. The specifics of land use have a significant impact on not only the socio-economic, political, demographic situation, but also environmental and qualitative indicators, and geographical location of land. World experience proves that the rational and efficient use of land resources contributes to the economic development of countries. The purpose of the article is to study the existing mechanisms of economic incentives for the rational use of agricultural land in Ukraine and provide suggestions for their improvement. Results. The largest in area are agricultural lands, the priority of which is emphasized in the Land Code of Ukraine. Therefore, the issue of increasing economic incentives for the rational use of agricultural land in Ukraine does not lose its relevance. According to the results of the research, the economic stimulation directions of rational use of agricultural lands in Ukraine are revealed, which will allow increasing the volume of nature protection measures, and will promote further rational use of land resources. The results of the study prove the relevance of improving approaches and mechanisms to economic incentives for rational use and protection of land, the search for new areas of economic incentives for rational use of agricultural land in Ukraine. One of such effective directions is full-fledged involvement of landowners and land users in the processes that ensure the preservation of land, restoration and improvement of their condition. Conclusion. Attracting funds from individuals and legal entities will increase the volume of measures to combat the manifestations of negative processes and increase the level of responsibility of landowners and land users for economical land use. Taking into account the level of implementation of environmental protection measures, including relevant investments, during the introduction of the preferential taxation system, will encourage landowners and land users to rationally use land resources and improve their quality. It should be noted that this mechanism will be effective under certain conditions. Keywords: economic incentives; land resources; land protection; tax benefits; rational use.

The purpose of the article is to consider the institutional foundations of the rational use of agricultural land in a multicultural economy. The formation of land use is faced with the acute problem of organizing a sustainable competitive land use, ensuring a high level of marketability of production and a sufficient level of profitability in conditions of the developing land market. This article discusses the rational use of agricultural land in a multicultural economy, taking into account structural and resource indicators. The efficiency of land use in farms with different land ownership depends on increasing labor productivity, strengthening the economic regime, increasing the intensification of production, using internal reserves and agricultural production opportunities, and, especially, rational use of land. The greatest efficiency of production and use of land has been achieved in large agricultural formations, where high-performance equipment is used, crop rotations are observed, and there is greater availability of credit resources, subsidies, and leasing.The monitoring data of the Committee of the Republic of Kazakhstan on Statistics for 1.01.2020 indicate that 93.7% of peasant and farm farms have a land area of up to 500 hectares. To the greatest extent, small-earth peasant farms have become widespread in the southern region, where the share in the total number of up to 50 hectares is 90.1%, while in the northern region only 8.1%, central - 3.9%, and western - 11.3%. In this regard, the tasks of preserving productive agricultural lands, and optimizing arable land and acreage in terms of quantitative and qualitative characteristics of land become a priority. The solution to these tasks is connected with the improvement of technologies for maintaining and increasing the bio-productivity of agricultural lands, the development of technologies for rational land management, land use, and land protection, the creation of effective organizational and legal mechanisms for managing agricultural lands, as well as the development of state monitoring of agricultural lands. Optimization of land use in farms and agricultural enterprises of based on the proposed methodology, taking into account state support measures, will create a basis for a new stage in the development of land reform and will create incentives for the effective use of agricultural land.

Subject of study. Formation and development of an environmental economy that ensures the rational use of agricultural land. The aim of the study. To propose environmental approaches that will contribute to ensuring the rational use of agricultural lands and sustainable development of Ukraine. Research methods. The research used methods of systemic analysis, synthesis, synergistic approaches and their generalization using mathematical statistics and abduction methods, in the context of the development of economic, social and ecological-economic phenomena and events. Results of work. The article considers and rethinks the significance of economic doctrines, scientific schools and theories of the development of environmental economics, determines the contribution of economic theories to achieving the goals of ensuring sustainable development and summarizes how economic activity affects the rational use of agricultural land, as well as which factors of this use are of the greatest importance. The high significance of economic incentives for environmental neutrality and sanctions and strict ecological and economic regulations and regulatory payments and environmental taxes, both for business entities, individual communities, and for countries - environmental aggressors, has been determined. It is proposed to form mechanisms of institutional balance and environmental compromises based on the approaches of institutional environmental economics and a holistic understanding of the environmental system of the world, within the framework of theoretical developments of the theory of ecological and economic balances and institutional development, for the most rational use of agricultural land and sustainable development of the world as a whole. It has been scientifically proven that institutional imperatives and strict state regulation not only ensure the rational use of land but also protect the natural systems of the planet, form socio-ecological justice and norms of economic behavior, as mandatory state and geopolitical guarantees for the preservation of life on the planet, the cessation of environmental and military aggression and ecological and economic opportunism of economic entities and individuals.

The article is devoted to the theoretical definition of the concepts of responsibility, legal responsibility, land offense «responsibility» and «legal responsibility for land offenses». It has been established that a land offense is a socially harmful criminal act or omission that contradicts the norms of land law. Land offenses are considered as negative social phenomena, as they encroach on the land system and law and order, aimed at ensuring the rational use and protection of land and protection of persons using land. It is concluded that legal liability is applied for the commission of the relevant offense: disciplinary or administrative misconduct, criminal offense, civil violation in the field of land relations. All the above indicates that a land offense is a guilty, illegal act or omission that contradicts the legal norms of rational use of land resources, impedes the rights and legitimate interests of landowners and land users, violates the state procedure for land management as the national wealth of our country. It is stated that depending on the specific type of objects, land offenses can be divided into two groups: the actual land offenses and land offenses of environmental orientation. It also identifies a number of important functions that are implemented during prosecution for violations of land legislation. These questions will be relevant for further research. A land offense is a socially harmful criminal act or omission that contradicts the norms of land law. Land offenses are considered as negative social phenomena, as they encroach on the land system and law and order, aimed at ensuring the rational use and protection of land and protection of persons who use land. Also, depending on the specific type of objects, land offenses can be divided into two groups: the actual land offenses and land offenses of environmental orientation. Offenses of the first group violate the requirements of rational use and protection of land, legal rights and interests of landowners and land users, including tenants. These include: noncompliance with the requirements for the use of land for its intended purpose; unauthorized occupation of land plots; destruction of boundary markers; evasion of state registration of land plots and submission of unreliable information about them and some others.

The article identifies the factors of management and rational use of agricultural land. The key macro-conditions and micro-factors of the rational use of land resources are highlighted, including the innovative potential and a set of environmental protection measures, state monitoring and quality characteristics of agricultural land, the chemicalization of agriculture and the functional use of agricultural land. As part of the study, an econometric model of effective management and rational use of land resources in the region has been built. Trends in the use of land resources in modern conditions have been determined; the main directions for improving the use of agricultural lands have been substantiated, taking into account the development of innovative activity, intensive use and protective measures, the level of innovation and environmental friendliness of products. The proposed measures will improve the qualitative and quantitative characteristics of the land used, increase the efficiency of land management in modern conditions.

The Federal Law "On Land Management" No. 78-FZ dated June 18, 2001, established the mandatory conduct of land management in cases where lands are identified as subject to water and wind erosion, secondary salinization, desiccation, compaction, pollution by production waste, chemical substances, and other negative impacts, which are widespread in the use of agricultural lands. However, in no region except for the Belgorod Oblast is this legally established mandatory land management, involving the establishment of agricultural regulations for environmentally permissible (safe) use of agricultural land, being implemented. The protection of lands, in accordance with the Land Code of the Russian Federation, is an activity aimed at preserving the land as a crucial component of the environment and a natural resource. This is a responsibility not only of legal entities and individuals but also of state authorities and local self-government bodies, yet it is entirely absent. It is well known that it is better to prevent a disease than to treat it. It is necessary to develop a regulatory legal act of the Russian Federation on the preparation, as part of mandatory land management procedures, of an agricultural regulation for the rational use of agricultural land. The use of lands by agricultural organizations and peasant (farmer) households should be prohibited in the absence of such a regulation, similar to the provision established by the Forest Code of the Russian Federation regarding the use of forest areas—entities granted forest plots for permanent (perpetual) use or lease are required to develop a forest development plan, which includes measures for the protection, defense, and reproduction of forests, ensuring their rational, continuous, and sustainable use, with an annual submission of a forest declaration to local self-government bodies or state authorities on forest use in accordance with the forest development plan. "In Russia, significant areas of agricultural land are subject to various types of degradation, primarily in key chernozem regions. The reasons include irrational crop rotations, insufficient and unbalanced application of fertilizers, and the use of outdated heavy machinery. For instance, the annual removal of nutrients from the soil due to agricultural activities is three times higher than their return through applied mineral and organic fertilizers" (Forecast of Scientific and Technological Development of the Agro-Industrial Complex of the Russian Federation for the Period up to 2030, approved by Order of the Ministry of Agriculture of Russia No. 3 dated January 12, 2017). "An analysis of the results of monitoring organic matter (humus) in the soil—the main indicator determining soil fertility—in 2018 shows that in the Russian Federation, out of the surveyed 99.7 million hectares, weakly humified soils predominate (37.0 million ha). Soils with humus content below the minimum constitute 25.0 million ha, moderately humified soils account for 26.3 million ha, while the share of highly humified soils does not exceed 11.4 million ha" (Report of the Ministry of Agriculture of Russia "On the Condition and Use of Agricultural Land in the Russian Federation in 2018"). The article contains proposals for ensuring conscientious attitudes of agricultural organizations and peasant (farmer) households towards land resources, civilized behavior of legal entities and individuals in the use of agricultural lands, and for the operations of enterprises and expeditions involved in land management and rational use of land resources.

The purpose of the article is to identify the doctrinal (in the Russian Federation) and legal (in the Republic of Belarus) approaches to defining the concepts of "rational use of natural resources" and "rational use of land," including agricultural land. At the same time, in Russia, there are no legal definitions for the concept of "rational nature management" as a whole, or for the rational use of individual natural resources, including land in general and agricultural land specifically. Currently, "rationality of land use" in Russian legislation is usually formulated "by negation," i.e., it establishes a certain set of violations that indicate irrational use. The relevance of the research is determined by the fact that rational nature management is considered one of the national interests of Russia and its strategic national priorities, while in the Republic of Belarus, "conserving natural resources" is a goal of agricultural policy. The study of strategic planning documents and the legislation of both states is conducted based on general scientific as well as special methods (generalization, analysis, comparative legal, formal-legal, and others). The scientific novelty of the work lies in the fact that it reveals a tendency in doctrine and law enforcement to move away from considering the rational use of agricultural land solely in environmental terms and towards forming a broader approach that takes into account the economic and social aspects of this legal category, which is also confirmed by the studied materials of judicial practice. It is concluded that it is impossible to provide a universal definition of the concept of rational use of agricultural land in Russian law that would immediately resolve all problems and be applied as a kind of "template" in considering emerging disputes, due to its complexity and multifaceted nature. However, it would be advisable to establish at least a framework definition of rational land use, taking into account the experience of the Republic of Belarus.

The article deals with the issue of rational land use within the boundaries of a municipality. The research topic is very relevant, since there is a deterioration in the qualitative characteristics of land resources, and the manifestation of negative processes in soil, so we have to use competent approaches to rational land use. Despite the state policy in the field of rational use of agricultural land, degradation and negative processes on these lands are very frequent. The high growth of cities and industry reduces the area of agricultural land, and negatively affects the economic and social sectors provoking the social tensions. In order to preserve the qualitative and quantitative state of agricultural land and high fertility, it is necessary to optimize agricultural production by improving legislation in the field of rational use and protection. The organization of the rational use of land resources in accordance with the current legislation is the most important task, which largely influencing the welfare of the state.

The article examines the theoretical and legal approaches to the rational use of land in terms of sustainable development. the use of land resources should be carried out within the concept of sustainable development, which is recognized as the dominant ideology of civilization in the XXI century, and is designed to ensure the needs of citizens while preserving natural resources and acceptable environmental conditions. Land reform, as part of the economic reform aimed at land redistribution, unfortunately did not cover the full range of legal relations related to both land protection and rational use.
 Under such conditions, it is proposed to review the existing legal approaches to the rational use of land and its protection in order to develop general principles for the rational use of land, taking into account the goals of sustainable development. The mechanism of legal regulation of rational use of lands through a prism of maintenance of sustainable development is offered. In particular, the legal criteria for the rational use of land resources should be to ensure their inexhaustibility and environmental friendliness of operation while ensuring sustainable development, subject to a number of factors due to a combination of public and private interests. The author substantiates that the main form of land use should be the right of ownership, which determines the personal interest in obtaining a stable income and preserving and improving land as an attractive investment resource; implementation of management functions related to land protection on the basis of public-private partnership, which will provide the possibility of self-control by the owner over the condition and properties of land, the presence of incentive and punitive mechanisms, provided an effective state control service in land protection. Accordingly, rational land use in the context of sustainable development will involve the constant receipt of the greatest possible amount of vital benefits, provided that land resources are kept unchanged or improved.
 The need to use land in accordance with their functional purpose as a place, condition, and source of human life determines the content of legal regulation in the context of sustainable development. The multifunctional purpose of the land creates conditions for human life, and therefore requires clear legal mechanisms that will ensure the safety and sufficient living standards of people when using land in various legal titles, the primary among which is land ownership. All other legal forms are derivative and are usually limited in time, so it is the owner who is primarily responsible for ensuring the quality of land use, which covering the full range of their functional purpose will ensure consistency, and in some cases improve the properties of this a unique natural resource.
 At present, there is an objective need to implement appropriate legal structures on the content of domestic regulations on land ownership in order to achieve sustainable development, which provides for mutual satisfaction of public and private interests in the use, preservation and protection of land. After all, land as an object of property rights according to the constitutional norm always remains a national property, and therefore its use should take place by satisfying both private and public interests, which is to preserve and restore soil quality, increase their fertility, produce quality agricultural products, in accordance with established standards; ensuring the preservation of natural objects, landscape environment, the territorial base of which is a particular land plot of the relevant purpose; ensuring free access to natural recreational, health aesthetic facilities used for the right of general nature use.

Due to the imperfection of the regulatory regulation of the agricultural land use, the lack of fixed indicators that characterize rational use of this land category, the authors, solve the task of calculation method for integral parameters, characterizing the quality and rational use of such lands. The solution was based on the analysis of the results developed by existing scientific schools in the given field and our own research, including the set of particular parameters, their subdivision into groups, the variant of determination of their relative significance (weight) in final assessment. The fundamental aspect of the assessment system is emphasized, due to the diversity of the realization of their natural potential by agricultural areas similar in natural properties, which required the implementation of two groups of indicators – the quality and rational use of agricultural land. In order to determine the integral indicators of quality and rational use of agricultural land, the authors have developed an algorithm for calculating them in the geographic information system QGIS, consisting of certain stages. Automatic calcu-lation of integral indicators significantly speeds up and simplifies the process of analyzing the state of land use in a particular region, avoids mechanical errors in calculations.

Productivity and qualitative state of the lands of forestry depend on efficient and rational use by land users of these lands. The greatest negative impact on soils is detected in the process of their use. Inappropriate use of forest lands leads to a decrease in their productivity, which directly affects the soil fertility and ultimately leads to land degradation. The choice of the topic of the article is determined by the relevance of the problems raised in it concerning the rational use of land, their degradation.A progressive course of land degradation, including forestry, leads in the first place to the loss of their productivity. Unfortunately, nowadays the use of land and other natural resources does not meet the requirements of rational nature management. Land resources of Ukraine are characterized by an extremely high level of development, there is also insufficient economic and ecological substantiation of the distribution of land by purpose, lack of attention to land protection problems has led to a decrease in the area of productive lands, all this leads to land depletion, soil fertility decline, degradation, etc.Failure by land users to meet the requirements for rational and efficient use of land leads to a decrease in the area of productive lands of forest management, and to deterioration of the quality state of these lands, as well as forest resources. Thus, the organization of rational use of forest lands is a priority task in preserving and improving the productivity of these lands.

The article discusses how the definition of rational use of land is disclosed in the legislation, as well as how it corresponds to the more applicable at the moment the concept of improper use of land. This definition is important for land legislation and it was widely used in the Soviet period. But unambiguous def inition and at that time there was no.Conceptual-legally and comparative-legal methods are applied.Thus it is stated that as a result of changes of the land legislation of the last years the definitions in this area became worse that is fraught with negative consequences in law enforcement. In particular, gross violation of the rules of rational use of land plot entails a sanction in the form of the possibility of seizure of land plot from its owner. The author for the first time analyzes these issues in conditions of exclusion in 2016 from legislation the majority of the norms with mention of improper use of land. The author of article suggests either to return in the Land code the corresponding definition, or (which is better) to disclose the concept of rationality in the Federal Law «About Land Use Planning». According to this law, the maintenance of land use planning includes activities for the study of land, planning and organization of rational use of land and their protection. Therefore, the essence of rational and improper use of land must be defined in this Federal Law. Since its adoption in 2001, the Federal Law «About Land Use Planning» has acquired a reduced form. So geodetic and cartographic works, territorial land management is no longer in it. Land plots, zones with special conditions of use of territories and territorial zones already are no its objects. Therefore, a new version of this law is necessary.

Under the current economic background, the effective use of land can ensure the stable and healthy development of individual enterprises and national economy. The primary task of China today is to complete land reform, standardize and adjust land relations, and make investment more standardized and transparent in the field of agricultural development. Supply and demand can not be carried out in accordance with market principles, there are significant differences in farmers'income, these factors are affected by the land system. Effective and rational use of agricultural land in China can greatly alleviate the situation of large population and small land in our country, make rational use of land and promote technological transformation and industrial upgrading of modern agriculture. In this case, the establishment of appropriate market mechanism can better protect the interests of various organizations and farmers. Establishing the market mechanism of land resources allocation is of great significance to the rational use of land resources, the development of agriculture and the increase of farmers'income.