Borovyk P. Forming of system of obligatory payments for the agricultural lands

Object of research: financial relations concerning withdrawal and distribution of investment incomes which arise between proprietors of agricultural lands, their users and the state. A research objective: generalisation of bases of collecting of land rent payments, modern problems of financial regulation of a turn of agricultural lands, and also working out of offers concerning formation of system of obligatory payments for the agricultural lands purpose and the mechanism of its functioning. Methods: a dialectic method of knowledge, the system approach, deductive, historical, the analysis, economic-mathematical, modelling, generalisation, is abstract-logic. Theoretical and practical results: the research of theoretical. methodical and practical aspects of forming of the system of obligatory payments for the agricultural lands, the consideration of its formation and development, the analysis of a mechanism of functioning of the system of landed payments in conditions of a reforming of a branch. The features of formation rent returns as an object of correlation of obligatory payments for the agricultural lands are considered. The development of the system of obligatory payments for the domain, use, order of plots of land in Ukraine is analyzed and land legislation is offered. Scientific novelty: The suggestions in relation to the subsequent forming of the system of obligatory payments for the agricultural land are proposed. The ways of improvement of a mechanism of calculation and payments of land tax, payments branch and also financial adjusting of market operations of plots of land are offered to intensification of stimulating influence of land taxation on production development and improvement of the mechanism of estimate and land-tax payment are offered. Introduction degree: Results of research are used by Department of the finance of the Ministry of an agrarian policy of Ukraine, Umansky incorporated state tax inspection of the Cherkassy area, Management of agroindustrial development and a finance administration of Umansky regional state administration, control-auditing department to Uman and Umansky area, in educational process of Umansky state agrarian university. Efficiency: use of the received results will assist improvement of financial toolkit and mechanisms to regulation of land relations, management of a turn of farmland, and also to formation of a reliable source of financing of actions for protection and improvement of agricultural lands. Sphere, use area: legislative and executive power bodies.