Dvoretskyi A. Estimation of cost for tilled land fertility restoration of agrarian enterprises

The theoretical ground and methodology of appraisal of cost of restoration and rising of fertility of tilled land of agrarian enterprises through increasing of content of humus in it are realized in the work. The methodology of money appraisal of agricultural land that is based on the expense approach is offered. The expense approach is suggested to implement by determination of calculation of expenses on the recreation of power resource of tilled land (humus). The initial basis of calculation of cost appraisal oftilled land is a cost of its recultivation that is provided by determination of content and recreation of humus layer of soil in money form. The dimension of expenses for restoration of fertility of tilled land, which belongs to the cost of produced products, is suggested to calculate as a difference between the general losses of humus in a value form for one productive cycle and its formation with organic fertilizers and nutritious refuse. The system of measures for realization of stimulation of recreation of fertility of land on national, regional and local levels is developed. It is suggested to improve normatively-legal documents that regulate agricultural land tenure, make changes and additions in Law of Ukraine "On enterprise profit tax", Tax Code of Ukraine, draft Law of Ukraine "On land market" and enter economic sanctions for the decline of fertility of agricultural land.