LAND TAXATION IN UKRAINE: ESTABLISHMENT AND DEVELOPMENT

The article is dedicated to the genesis of land taxation, views on its nature in the world, formation and development of the land taxation system in independent Ukraine. Described the main stages of formation and evolution of land payments. Provided the normative-legal base of land taxation, its changes and influence on land tax administration. Revealed the relationship between land rent and land fees. Analyzed the dynamics of payment for land, its economic essence and the share of tax in the Consolidated Budget of Ukraine. Identified key trends in changes in the amount of tax revenues, impact factors and reasons. Outlined the main problems in this area, possible ways of their settlement and improvement of land taxation in general.