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Formation of Budget Revenues in the Context of the Establishment of Land Market in Ukraine
Klymash N. I., Zhuk D. A.

Klymash, Nataliia I., and Zhuk, Dariia A. (2022) “Formation of Budget Revenues in the Context of the Establishment of Land Market in Ukraine.” Business Inform 1:351–357.
https://doi.org/10.32983/2222-4459-2022-1-351-357

Section: Finance, Money Circulation and Credit

UDC 336.2:332.7

Abstract:
The main problems of land market formation are researched in the context of land reform in Ukraine. Thus, the lifting of the moratorium on the sale of agricultural land has become a new feature in the economic history of Ukraine, which provides possibilities to develop the agro-industrial complex and increase the volume of agricultural production. An overview of the formation of the land market by neighboring countries: Poland, Romania, Slovakia and Hungary is carried out. It is specified that the situation on the land market of these countries is significantly different from the situation in Ukraine, but it is possible to draw parallels in the context of the price, the area that can be purchased, and, in some cases, the terms of sale. A review of the legislation of Ukraine regulating the land market is made. Attention is focused on expectations from the sale of agricultural land and the impact of land sales on the investment climate in the country. Amendments to the tax legislation on the payment of taxes for the use of land starting from 2022 are outlined. In accordance with regulatory legal acts, the concept of a minimum tax liability for landowners is indicated, which includes the payment of taxes, fees, payments (control over the collection of which is entrusted to regulatory authorities) related to the production and sale of their own agricultural products and/or property and/or use (lease, sublease, emphyteusis, permanent use) of land plots classified as agricultural land. The article presents the mechanism for calculating the minimum tax liability for land for which the normative monetary valuation was carried out and for which there was no monetary assessment. Entities that are exempt from the minimum tax liability are identified. Attention is focused on the legislative and legal norm for individuals regarding the area of land, more than 0.5 hectares, which is subject to taxation by the minimum tax liability.

Keywords: land market, agricultural land, moratorium on land sales, tax burden on landowners.

Fig.: 1. Tabl.: 1. Formulae: 2. Bibl.: 13.

Klymash Nataliia I. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Economics and Enterprise Finance, Kyiv National University of Trade and Economics (19 Kіoto Str., Kyiv, 02156, Ukraine)
Email: [email protected]
Zhuk Dariia A. – Applicant, Department of Finance, National University of Food Technologies (68 Volodymyrska Str., Kyiv, 01033, Ukraine)
Email: [email protected]

List of references in article

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Drozdiuk, T. M. “Pravove rehuliuvannia rynku zemel: svitovyi dosvid ta yoho vykorystannia dlia rozvytku rynku zemel v Ukraini“ [Legal Regulation of the Land Market: World Experience and Its Use for the Development of the Land Market in Ukraine]. Ekonomika i pravo. 2015. http://enpuir.npu.edu.ua/bitstream/handle/123456789/17763/Drozdyuk.pdf?sequence=1
Omelchak, K. “Mekhanizmy derzhavnoho rehuliuvannia rynku zemel: pidkhody do vyznachennia sutnosti“ [Mechanism of State Regulation of Land Market: Approaches to Essence Definition]. Derzhavne upravlinnia ta mistseve samovriaduvannia. 2016. http://www.dridu.dp.ua/vidavnictvo/2016/2016_02(29)/16.pdf
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[Legal Act of Poland] (2003). https://goo.gl/J2nKyn
“Yak kupuiut zemliu v Polshchi, Rumunii, Slovachchyni ta inshykh krainakh kolyshnyoho sotstaboru“ [How to Buy Land in Poland, Romania, Slovakia and Other Countries of the Former Socialist Camp]. Slovo i dilo. November 15, 2019. https://www.slovoidilo.ua/2019/11/15/infografika/suspilstvo/yak-kupuyut-zemlyu-polshhi-rumuniyi-slovachchyni-ta-inshyx-krayinax-kolyshnoho-socztaboru
“Daidzhest pro funktsionuvannia rynku zemel s/h pryznachennia v Ukraini“ [Digest on the Functioning of the Market of Agricultural Land in Ukraine]. Tsentr Ekonomichnoi stratehii. October 04, 2021. https://www.pwc.com/ua/en/survey/2021/agricultural-land-market-digest-3q.pdf
Kakhkonen, S. “Zemelna reforma mozhe zbilshyty richnyi obsiah vyrobnytstva v Ukraini na $15 mlrd“ [Land Reform Could Increase Ukraine's Annual Output by $ 15 Billion]. The World Bank. October 02, 2017. https://www.worldbank.org/uk/news/opinion/2017/10/02/ukraine-can-boost-annual-output-us15-billion-with-land-reform
[Legal Act of Ukraine] (2020). https://zakon.rada.gov.ua/laws/show/552-20#Text
Ofitsiinyi sait Ministerstva ahrarnoi polityky ta prodovolstva Ukrainy. https://minagro.gov.ua/
Nizalov, D. “Zemelna reforma: krok vpered ta dva nazad“ [Land Reform: A Step Forward and two Steps Back]. Ekonomichna pravda. 08.01.2020. https://www.epravda.com.ua/columns/2020/01/8/655564/
[Legal Act of Ukraine] (2021). https://zakon.rada.gov.ua/laws/show/1914-20#Text
Obukh, V. “Opodatkuvannia selian v «resursnomu» zakoni: spravedlyvist chy zbytkuvannia?“ [Taxation of Peasants in the "Resource" Law: Justice or Harm?]. Ukrinform. December 01, 2021. https://www.ukrinform.ua/rubric-economy/3361177-opodatkuvanna-selan-v-resursnomu-zakoni-podatkova-spravedlivist-ci-porpanna-v-kisenah.html

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