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<front>
<journal-meta>
<journal-id journal-id-type="publisher">global-journal-of-management-and-business-research-c-finance</journal-id>
<journal-title-group>
<journal-title>Global Journal of Management and Business Research - C: Finance</journal-title>
</journal-title-group>
<issn publication-format="print">0975-5853</issn>
<issn publication-format="electronic">2249-4588</issn>
<publisher><publisher-name>Global Journals Publishing Group Incorporated</publisher-name></publisher>
<self-uri xlink:href="https://globaljournals.org/journal-seo-export/jats/57921.xml" />
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<article-meta>
<article-id pub-id-type="publisher-id">57921</article-id>
<title-group>
<article-title>Tax Regulation of Land Relations in Agricultural Economy of Ukraine</article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author"><name><surname>Bobko</surname><given-names>Valentyn</given-names></name><xref ref-type="aff" rid="aff1" />
</contrib>
<contrib contrib-type="author"><name><surname>Borovuk</surname><given-names>Petro</given-names></name></contrib>
</contrib-group>
<aff id="aff1">UKRAINE, Uman National University of Horticulture</aff>
<pub-date publication-format="electronic" date-type="pub" iso-8601-date="2015-03-15">
<day>15</day>
<month>03</month>
<year>2015</year>
</pub-date>
<volume>15</volume>
<issue>C7</issue>
<fpage>11</fpage>
<lpage>17</lpage>
<abstract><p>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.</p></abstract>
<kwd-group kwd-group-type="author-generated">
<kwd>tax regulation</kwd>
<kwd>land rent taxes in the agricultural sector</kwd>
<kwd>land tax</kwd>
<kwd>payment for the state and municipal owned landâ€™s rent</kwd>
<kwd>single tax on agricultu</kwd>
<kwd>payment for the state and municipal owned land’s rent</kwd>
</kwd-group>
<self-uri content-type="pdf" xlink:href="https://globaljournals.org/GJMBR_Volume15/2-Tax-Regulation-of-Land.pdf" />
<self-uri content-type="html" xlink:href="https://globaljournals.org/scholarly-articles/tax-regulation-of-land-relations-in-agricultural-economy-of-ukraine/" />
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<body>
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<title>Full Text</title>
<p>This article explores the problem of collecting land rent taxes in the agricultural sector of Ukraine&#039;s economy. According to the analysis, authors suggested ways of  improving land taxâ€™ collecting mechanisms, payment for the state and municipal owned landâ€™s rent and single tax for agricultural businessâ€™ subjects. In addition, the authors suggested the introduction of a tax on the land market transactions and the land resourcesâ€™ monopolization tax in Ukraine.</p>
</sec>
</body>
</article>