2021
DOI: 10.21003/ea.v192-06
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Conceptual changes of fiscal regulation of agricultural land use: international experience and Ukrainian practice

Abstract: On the basis of the analysis of international standards of land and real estate valuation and modern scientific researches devoted to the actual issues of land and real estate valuation for fiscal purposes, the authors substantiate the problematic aspects of the formula «land valuation - land payment - budget», which are becoming the basis of public fiscal policy in many countries of the world, and including Ukraine, are grounded. The authors of the article show that the effective valuation of land in the nati… Show more

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