Increase of economic efficiency of agricultural land management on regional level

Abstract

Sustainable economic development of the territory depends on involvement of land resources in economic turnover and increase of efficiency of their use. Land management efficiency at the municipal level in the Russian Federation is complicated by constant changes in land legislation, insufficient funding for measures to eliminate deficiencies in land use and improve the condition of land, inconsistency of governing bodies in the land sphere, the lack of development of the land market. Economic instruments are very important measure within land relations between land users and landowners and the state institutions, associated with payment for land use, mainly with land tax and real estate tax. Land payments are local taxes, therefore they are the financial base of regional budgets and play a significant role in the economic development of regions. Analysis of current system of land payments showed that they do not cover the entire land stock, there is a large number of beneficiaries exempted from payments, land payments are used inappropriately, etc. It means that serious changes should be made in the current system of land payments, and the rate of payments should be clarified. The land market development in relation to agricultural land is at a low level, so, when determining the cadastral value of land plots from agricultural land, it is impossible to use the market approach. Therefore, mainly the income approach is used for the cost, using the method of estimated land rent capitalization. As the territory of investigation Samara region has been chosen. The goal of the article is to analyse mechanisms for increasing the economic efficiency of land management in the category of agricultural land. Analysis of cadastral valuation conducted in 2020 showed that the cadastral value of land plots intended for agricultural production has increased by more than 7 times since 2021 in Samara region. Underdevelopment of agricultural land market in Samara region is connected with prolongation of the region’s moratorium on agricultural land privatization till 2024. At present the highest offer prices for land plots are in municipal districts situated in the central and northern agro-climatic zone, near large settlements, which are the main consumers of agricultural products. This does not coincide with the indicators of the cadastral value. Therefore, it is possible to increase the number of disputes with the results of cadastral valuation in courts and decrease the municipal budgets. To valuation are subjected real estate objects registered in the Unified state register of real estate. Currently this register has been formed on the basis of declarations, therefore the database is not sufficiently comprehensive according to the number of objects and qualitative and quantitative characteristics of real estate. Budget income on base of property taxes should take place not only as a result of increase of the cadastral value as tax base. It should be based on registration of real estate objects not only in manner of declarations, but also on improving the efficiency of municipal land control, conducting soil and agrochemical surveys of agricultural land.