Sakal O. Modern issues of lease land use in Ukraine.

Abstract

Institutional basis of lease land relations, collection of the land tax and lease payments in Ukraine are researched. Nowadays lease of agricultural land – land parcels (shares) is the main instrument generating a profit from land for landowners is proved. New legislative measures – simplification of business conditions (deregulation), intended to promote the development of lease land use is noted. The one of the instruments of direct regulation of rational land use in agricultural commodity production is a minimum term of the lease contract is stipulated. Dynamics of payment for land, which is a component of property tax and includes lease payments, to the Consolidated budget of Ukraine, is analyzed. Dynamics and structure of collection payment for land to local budgets are researched. Land tax and lease payments are among the main sources local budget revenues. The long-term trend of increasing the proportion of lease payments and reduction revenues collected from land tax in the structure payment for land in 2015 has undergone some changes – it was increase in the proportion of lease payments are established. A justly amount of lease payments is due rights and responsibilities of tenants is generalized. The criteria for the recognition of justly amount of lease payments should be complex of indexes: 1) assessment of land according to their real value; 2) the structure and intended purpose lands.