Legal aspects of valuation of land assets and rights in Ukraine: the current state of development
Journal Title: Науковий вісник Полтавського університету економіки і торгівлі. Серія "Економічні науки" - Year 2018, Vol 1, Issue 86
Abstract
Annotation. Purpose. The article is devoted to the research of normative legal acts that regulate land resource assessment in our country, identify the shortcomings and advantages of using certain types of land asset valuation and rights, and identify ways to improve their application. Methodology of research. Methods of induction and deduction, a monographic method, methods of theoretical generalization and comparison were used to achieve this goal. Findings. The grounded types of land valuation in Ukraine are summarized, and the disadvantages and advantages of their application in the economic activity of enterprises are highlighted. The peculiarities of application of methods of expert estimation of the right of lease, superficiencies and emphytevizis are investigated. Practical value. The basic legislative acts that define the procedures for assessing land resources in the activities of various economic entities were summarized in the article. The main results of the research can be used at enterprises of different organizational and legal forms and types of activity in the choice of methods of estimation of land plots and rights to use them.
Authors and Affiliations
T. Ostapchuk
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