Methodological bases of rent relations in the context of sustainable development of Ukraine

In this article considered the methodological bases of rent relations in the context of sustainable development of Ukraine. It identifies three interrelated problems, which are derivatives of the manifestations of socio-economic nature of the rent payments: to ensure economically sound allocation of rent component of income (profit) of the user; compliance with optimal proportions of distribution to the public of the natural rent in the budget system; environmental protection and the preservation of the natural resource potential of the country for future generations. The basic conditions for the formation of natural resource rents: the presence of a naturally occurring factor of production, in particular, the presence of a factor of production and ownership of it. Defined principles of the rental income: education, allocation, distribution and use. Substantiated the expediency of introducing a unified model of collection of resource payments based on the differentiation of taxation of excess profit in the sphere of nature. Suggesting the author's version of this model, the main components of which are the result of tax accounting business activities of extractive industries, namely, income, costs and tax depreciation.