DYNAMICS OF SETTLEMENT AND RECEIPT OF LAND PAYMENTS IN TRADITIONAL AND ORGANIC AGRICULTURAL LAND USE IN UKRAINE

Khomiuk N.L.
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Khomiuk N.L.: Lesya Ukrainka Eastern European National University

Balanced Nature Using, 2019, vol. 13, issue 2, 201-213

Abstract: The article analyzes the settlement and receipt of land payments in traditional and organic agricultural land use in Ukraine. A decrease in the share of land payment in the tax revenues of the consolidated budget of Ukraine was found, provided that the dynamics of the growth of actual revenues were maintained. The changes in the structure of the payment for land in the direction of increasing the share of rent in this structure are revealed. The analysis of the receipt of land payment to local budgets in the context of taxpayers is carried out. It was found that the receipt of this payment from legal entities is about 90%, while from individuals — about 10%. The analysis of the structure of land revenues in dynamics for the period of 2012 — 2018 using the balance sheet method has allowed revealing the influence of each element of the payment for land on the total amount of revenues and the dynamics of changes in their revenues over the years. The significance of the unified tax of the fourth group as a tax regulator for the use of agricultural land and sources of local budgets is substantiated. It was found that the income from the single tax payment for 2009-2014 has not changed, and in 2015 it increased by 17 times, as compared to the previous period, which is explained by the introduction of the annual indexation of the tax base and the increase of tax rates for agricultural enterprises. The only legitimate type of use of agricultural land is determined by lease. The tendency to increase is revealed. It is proposed to amend the tax legislation on payment of land payments by organic land users.

Keywords: land payment; payment for land; land tax; rent for land of state and communal property; land rent; single tax; local budget; agricultural land use; organic land use; legal entity; individua (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:bnu:journl:v:13:y:2019:i:2:p:201-213

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