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#x2019; collecting mechanisms, payment for the state and municipal owned land#x2019;s rent and single tax for agricultural business#x2019; subjects. In addition, the authors suggested the introduction of a tax on the land market transactions and the land resources#x2019; monopolization tax in Ukraine.