DOI: https://doi.org/10.33994/kndise.2021.66.85

I. Syvova

The article is devoted to the study of issues arising in the conduct of examinations and expert studies related to the determination of the amount of payment for land (rent and land tax).
The purpose of the article is to determine approaches to conducting an expert economic research, when solving problems of calculating land payments. Approaches to documentary and regulatory confirmation of the formation of payments to the budget, the fulfillment of civil and economic and legal obligations have been systematized.
Payment for land is a set of payments provided for by legislation or an agreement, paid by individuals and legal entities in connection with the exercise by them of the rights of the owner or user of a land plot.
The purpose of the conducted expert economic research in solving the problem of calculating land payments is documentary and regulatory confirmation of the formation of budget revenues, the fulfillment of civil and economic and legal obligations and creates significant interest for further scientific research.

Key words: land, land plot, rent for a land plot, land tax, legal and monetary valuation of a land plot, lease agreement.