Valentyn Bobko

Tax Regulation of Land Relations in Agricultural Economy of Ukraine

This article explores the problem of collecting land rent taxes in the agricultural sector of Ukraine's economy. According to the analysis, authors suggested ways of improving land tax’ collecting mechanisms, payment for the state and municipal owned land’s rent and single tax for agricultural business’ subjects. In addition, the authors suggested the introduction of a tax on the land market transactions and the land resources’ monopolization tax in Ukraine.