The thesis is devoted to the complex research of theoretical, normative andapplied aspects of legal regulation of taxation in the sphere of agricultural landscirculation. An analysis of the level of scientific issues of legal regulation of taxationin the field of land circulation. Emphasis is placed on the fact that the issues of publicadministration in the field of land relations, in particular on their taxation have beenthe subject of research in many scientific papers, despite this, the search in thisdirection cannot be considered exhaustive.
Most of the research concerns the legal regulation of the simplifiedtaxation system for taxpayers of the fourth group of the single tax, who useagricultural land, rather than the essence of agricultural land as taxable objects, whichhas a much broader scope of research. Second, tax law often presents doctrinally andnormatively unsubstantiated provisions that lead to the inefficiency of entire areas oftaxation and reduce the level of profitability of state and local budgets. Third, thereare currently many controversial aspects in understanding the nature, mechanisms oftaxation of agricultural land or income from their use, which is reflected in theongoing legislative initiatives on fundamental changes in the field of land taxation.Fourth, there are problematic issues regarding the use and implementation ofexperience and practical aspects of agricultural land taxation in developed economies,including the EU. Despite the similarity of certain provisions of tax legislation, thereare still a number of aspects in the EU that should be taken into account whenimproving tax legislation in Ukraine. Fifth, with the adoption of the Law of Ukraine «On Amendments to Certain Legislative Acts of Ukraine on the Conditions ofAgricultural Land Circulation», the final stage of land reform has begun and a largenumber of legislative restrictions have been lifted, which will inevitably affect theland tax system. This highlights the need for in-depth theoretical and scientific studyof problematic issues of legal regulation of taxation in the field of agricultural land.
The history of formation and development of legal regulation of taxation in thefield of land relations, the genesis of the formation of agricultural land as an object oftaxation in Ukraine is analyzed. It is noted that the definition of current areas ofimprovement of the legal regulation of taxation in the field of agricultural land isimpossible without analyzing the history of the study of legal principles and certainaspects of land taxation and income from their use, sale and more. As a result of theanalysis of the historiography of this topic, including the importance of the existenceof the fourth group of the single tax, as a separate subgroup of the simplified taxationsystem that exists for agricultural enterprises.
In addition, for the first time the genesis of the legal regulation of taxation ofagricultural land was formed, which is conditionally divided into the followingstages: I period (1992-1997); ІІ period (1998-2009), ІІІ period (2010-2014), IVperiod (2015-2021) and their characteristic features are singled out.
Emphasis is placed on the fact that legal regulation in the field of taxation iscarried out by legal means, normatively organized, public-law form of influence onpublic relations in the field of taxation in order to regulate, protect and defend them.
