Modern development trend of normative monetary valuation of non-agricultural land plots in Ukraine

Abstract

The article identifies the main types of land valuation – expert monetary valuation for individual evaluation of particular plots and normative monetary valuation for systematic valuation of land for tax purposes. To conduct the last one, a mass assessment of land plots considering geoinformation technologies is used. It is established that at the present stage of normative monetary valuation of non-agricultural land plots in Ukraine two methodologies are used: within the settlement and outside it. The project of the unified methodology of normative monetary valuation of land plots by combining the existing methods submitted for discussion by the Ministry of Economy, Trade and Agriculture of Ukraine is considered. The values of land plots according to the existing and unified methodologies are studied on the example of four land plots under gas stations, which are located in the city of Kharkiv and outside it. It is established that the values of land plots, determined by existing and unified methods, differ both in the direction of increase and decrease, the difference varies from 9 % to 97 %. It is necessary to conduct additional analysis of initial data and indicators, which are the basis for calculating and improve the offer unified methodology.