Perspective Directions of Agricultural Land Value Formation under Conditions of Optimisation of Management Expenses

Abstract

Questions of effective use of agricultural land resources are basic under conditions of food protection. They get a special urgency in the activity analysis of agrarian regions of the country. Efficiency criteria consider both the volume of budget incomes, and the net profit of direct land users who depends on direct tillage costs and growing of agrarian production, and on obligatory expenses in the form of tax deductions. Under such conditions correct definition of taxable base is of special importance. In the situation with the real estate and property tax, the indicator is the cadastral value which is disputable and assumes the analysis of the direction. In the article the efficiency questions of agricultural land management under conditions of formation of real value aimed at optimization of the expenses of direct land users and increase of agrarian sphere appeal on the example of Orel region are considered.