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Agricultural Land Use in Ukraine: Analysis of Development Trends and Accounting in Conditions of Potential Establishment of the Leasehold Market

Author

Listed:
  • Serhiy Ostapchuk

    ('Institute of Agrarian Economics' National Scientific Centre, Kyiv, Ukraine)

  • Lesya Volyak

    (National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine)

Abstract

Mere emphasis on institution of the land market unreasonably constricts the array of land-related issues, which are to be addressed and resolved without any further delay. The purpose of this article is to analyse trends of development of agricultural land use in Ukraine, to substantiate priority tasks of the public policy in respect of regulation of land relations and to clear up additional options for agricultural land leasing accounting upon institution of the leasehold market. Critical assessment is given to dynamics of the land fund of Ukraine including agricultural lands and the humus level in the soil, structure of agricultural land users and cultivated areas. Consequences of the legislative recognition of the minimum term of agricultural land lease are cleared up. There is an attempt to demonstrate accounting of agricultural land lease in conditions of potential institution of the leasehold market. Emphasis is made on priority tasks of the public policy in respect of regulation of land relations at this stage of agrarian reforms.

Suggested Citation

  • Serhiy Ostapchuk & Lesya Volyak, 2016. "Agricultural Land Use in Ukraine: Analysis of Development Trends and Accounting in Conditions of Potential Establishment of the Leasehold Market," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 46-59, December.
  • Handle: RePEc:iaf:journl:y:2016:i:4:p:46-59
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    File URL: http://www.afj.org.ua/pdf/427-silskogospodarske-zemlekoristuvannya-v-ukraini-analiz-tendenciy-rozvitku-ta-oblikove-vidobrazhennya-v-umovah-mozhlivogo-zaprovadzhennya-rinku-prav-orendi.pdf
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    File URL: http://www.afj.org.ua/en/article/427/
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    More about this item

    Keywords

    analysis; accounting; agricultural land use; leasing; leasehold market;
    All these keywords.

    JEL classification:

    • Q15 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Land Ownership and Tenure; Land Reform; Land Use; Irrigation; Agriculture and Environment
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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