An analysis of the domestic legal and regulatory framework for land taxation has been performed. The ratio of industry land within the land resources of Ukraine has been investigated. The legal basis for determination of land plot areas necessary for implementation of industrial activities has been considered. The legal regime of industry land has been investigated. The conclusion of the need for improvement of methods for determining excess areas for taxation purposes has been made and optimization of land use in populated areas.
Ключові слова: сільськогосподарські землі, стан, угіддя, земельні ресурси.
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