Innovations in the Field of Land Evaluation in Ukraine

Abstract

Introduction. Modern socio-economic processes in the country, including the processes of decent-rallization of power, are closely linked to the formation of self-sufficient communities. Therefore, it is important to find effective own sources of economic development of communities. One of the sources of filling local budgets is the land tax, rent and payment for communal land plots during their sale, etc. The amount of the above payments is based on the results of the calculation of the monetary value of land. Therefore, the issue of unification of approaches to land valuation and implementation of valuation procedures remains relevant. In 2020, a new comprehensive approach to the calculation of the normative monetary valuation of lands of all forms of ownership and categories, regardless of their location (within or outside the settlements) is proposed. The purpose of the article is to study innovations in the field of land valuation as part of the formation of local budgets. Results. According to the results of calculations of the normative monetary valuation of four non-agricultural land plots within and outside the settlements, significant differences in the value of lands located outside the settlements were revealed, and the established fact of significant impact population in the settlements that are the administrative centers of the newly formed communi-ties, and the relatively small impact of the location of land plots on relatively large settlements. Conclusion. The results of the study prove the relevance of improving approaches to monetary valuation of land. The unified approach proposed in the draft methodology of 2020 has positive features, among which we can note: a simplified procedure for obtaining initial data for regulatory monetary valuation of lands of all categories of land, and the ease of application of geographic information technologies. However, a number of indicators need to be refined, such as the coefficient that takes into account the location of the community within the zone of influence of large cities (Km1), the coefficient that characterizes the zonal factors of land location (Km4) and the capitalized rental income ratio, lands (Nrd) for recreational purposes, lands for industry, transport, communications, energy, defense and other purposes. Keywords: expert monetary evaluation, land plot, land legislation methodical approach, normative monetary evaluation.