Khomiuk N. The transformation of payment system for use of agricultural land

The object of the research is the transformation of payment systems for use of agricultural land. The subject of research is theoretical and methodological foundations for the transformation of payment systems for use of agricultural land. The purpose of work is expansion of theoretical and methodological principles of forming the system of charges for the use of agricultural land and the development of practical recommendations for its transformation. The author uses general scientific and special methods of investigation: monographic, historical, logical, systematic and structural methods of scientific analysis and synthesis, economic and statistical methods. Scientific novelty is the improved classification system of payments for the use of agricultural land, which is based on the allocation of tax and non-tax payments, conceptual principles of transformation in payment for the use of land for agricultural purposes and methods of predicting changes in regulatory monetary value of agricultural land. Also are developed conceptual-categorical apparatus in terms of deepening nature categories of "agricultural land" and "payments for the use of agricultural land", identifying stages of transformation of payment systems for use of agricultural land, defining the role of land tax and rent system of regional agricultural land and methodological approaches to the formation of tax payments for the use of agricultural land, taking into account the world experience. Theoretical and methodological provision of the thesis can be used for making practical decisions managers and specialists, state and regional administration, local self-government.