Tax Regulation of Land Relations in Agricultural Economy of Ukraine

bvalentyn

Authors

bvalentyn

Keywords:

tax regulation, land rent taxes in the agricultural sector, land tax, payment for the state and municipal owned land#x2019;s rent, single tax on agricultu

Abstract

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.

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How to Cite

Tax Regulation of Land Relations in Agricultural Economy of Ukraine. (2015). Global Journal of Management and Business Research, 15(32), 11-17. https://journalofbusiness.org/index.php/GJMBR/article/view/

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Author Biography

bvalentyn

Valentyn Bobko is an accomplished academic specializing in accounting, audit, and finance. He earned his PhD in Economy in Accounting and Audit from Uman National University of Horticulture in 2005, following an MA in Accounting and Audit from the same institution in 2000. Dr. Bobko has held associate professor positions at several Ukrainian universities, including Uman National University of Horticulture (2006–2018), Pavlo Tychyna Uman State Pedagogical University (2020–present), and European University (2024–present). His research spans tax regulation, land relations in agricultural economies, and financial management. With 19 publications and a growing citation record, his work contributes to the fields of accounting, taxation, and economic security. Dr. Bobko is also active in the academic community through his ORCID and OpenAlex profiles, and maintains a personal website to share his research.

References

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