IDEAS home Printed from https://ideas.repec.org/a/bnu/journl/v13y2019i2p201-213.html
   My bibliography  Save this article

Dynamics Of Settlement And Receipt Of Land Payments In Traditional And Organic Agricultural Land Use In Ukraine

Author

Listed:
  • Khomiuk N.L.

    (Lesya Ukrainka Eastern European National University)

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.

Suggested Citation

  • Khomiuk N.L., 2019. "Dynamics Of Settlement And Receipt Of Land Payments In Traditional And Organic Agricultural Land Use In Ukraine," Balanced Nature Using, Institute of agroecology and environmental management, vol. 13(2), pages 201-213, May.
    • Handle: RePEc:bnu:journl:v:13:y:2019:i:2:p:201-213
    as

    Download full text from publisher

    File URL: http://natureus.org.ua/repec/archive/2_2019/23.pdf
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bnu:journl:v:13:y:2019:i:2:p:201-213. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Olexii Shkuratov (email available below). General contact details of provider: https://edirc.repec.org/data/iaeemua.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.