IMPROVEMENT OF THE METHODOLOGICAL FOUNDATIONS OF LAND VALUATION AND TAXATION
DOI:
https://doi.org/10.47390/SPR1342V5I3Y2025N20Keywords:
land cadastre, land valuation, soil fertility, economic valuation, land taxation, zoning, agriculture, land reclamation, agrarian sector, resource efficiency.Abstract
This article analyzes issues related to the efficient use of land resources and the improvement of the land cadastre system. Scientific solutions are proposed to enhance the methodological foundations of land valuation and taxation. The study examines economic land valuation, soil fertility assessment, and principles of rational land use. Additionally, the methods of land valuation within the land cadastre system and their assessment through economic indicators are analyzed. The development of an economic land valuation scale and the mechanism for its effective application are discussed. Based on the research findings, recommendations have been developed to improve the methodological foundations of land valuation and taxation.
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