Published in Scientific Papers. Series "Management, Economic Engineering in Agriculture and rural development", Vol. 22 ISSUE 3
Written by Oleksii SHKURATOV, Olesia KHOKHULIAK, Tetyana KUSHNIRUK

The article describes the role of land resources in the financial support of rural areas of Ukraine. To determine the importance of land resources in the financial sustainability of rural areas, a detailed analysis of their financial potential in the budget system was carried out. It is determined that one of the main sources of filling rural budgets of Ukraine is the payment for land, which averages 46.4% of revenues from the total amount of local taxes and fees. In order to identify the spatial uneven distribution of land resources and tax revenues from land payments, have formed three clusters of rural communities depending on the share of land fees in total local tax revenues. The results of the cluster analysis showed the presence of a significant financial potential of land resources in the majority of rural territorial communities of Ukraine. This potential can be realized by implementing the experience of communities where the share of land fees reaches more than 70% of the total amount of local taxes while a high level of total revenues. To analyze the impact of land use efficiency on rural finance, it is proposed to establish a link between land resources and budget indicators. With the help of correlation-regression analysis on the example of rural territorial communities of Cherkasy region of Ukraine, a direct and close relationship between the land area of territorial communities and local taxes and fees was revealed. The results of such an analysis of the impact of land resources on the efficiency of budgetary processes make it possible to respond appropriately to the land management system and land use efficiency.

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