Visnyk LNAU: Architecture and Farm Building 2021 №22: 192-196
MAIN DIRECTIONS TO IMPROVE THE NORMATIVE MONETARY VALUATION OF LAND
O. Mykula, Candidate of Economic Sciences
ORCID ID: 0000-0003-4960-9482
N. Shpik, Candidate of Economic Sciences
ORCID ID: 0000-0002-8985-9203
Lviv National Agrarian University
https://doi.org/10.31734/architecture2021.22.192
Annotation
The article substantiates the need to improve the economic methods of land relations regulation by using the information database of the state land cadaster and particularly the normative monetary valuation. The authors supply analysis of the draft of the resolution of the Cabinet of Ministers of Ukraine “On approval of the Methodology of normative monetary valuation of land plots”, presented to public discussion.
The research defines the main innovations, which are suggested by developers of the new methodology of the normative monetary valuation, and gives analysis of possible consequences from their introduction.
It is determined that the suggested algorithm of calculation of the normative monetary valuation is an attempt to combine the existing approaches to the imputations differentiation. Some coefficients are defined only for the lands under residential and public buildings, lands of recreational use, lands of industry, transportation, communication, power engineering, defense and other intended use, as well as for the land plots, which are not included in the category of lands. Some coefficients are calculated basing on the data, which have been already used in the methodologies of normative monetary valuation of agricultural lands and non-agricultural lands outside settlements.
It is inexpedient to refuse the traditional local factors of the land plot location. It is illogical to make substantiation of the capitalized rental income basing on the average figures of the basic value of the normative monetary valuation depending on the number of settlements with the following differentiation for administrative regions.
It is proposed to determine the capitalized rental income according to the traditional scheme basing on capitalization of the costs spent for the territory development and arrangement on a per square meter basis. The changes should be introduced into the appropriate normative acts. It will save the traditions in the field of valuation and taxation of lands.
The authors justify the necessity of further development of the suggested methodology of the normative monetary valuation of land plots.
Key words
normative monetary valuation, land plot, settlement, capitalized rental income
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Link
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