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Immovable property taxation policy in Latvia
2022
Vesperis, Vladislavs | Jankava, Anda
After the restoration of independence, Latvia took a path towards a market economy and private land ownership and which mentioned wide land privatization process and building an immovable property cadastre to collect information on immovable properties. Transition to private land ownership meant that immovable property taxation will start to tax privately owned assets not assets rented from the state, a model similar to other market economies. Initially, there were two laws on the taxation of the property – The law on land tax and the Law on Property Taxation to tax commercial assets and unfinished construction objects which were adopted in December of 1990 even before the starting of land reform and privatization. In 1997 new Law on immovable property tax was approved by the Latvian Parliament and it is still in force with numerous amendments which due to the rapid development of the immovable property sector have been approved until today. Before the global economic-financial crisis in 2008 prices of immovable property were increasing rapidly followed by contraction during the global economic crisis. Immovable property tax is often considered as taxing accumulated wealth however it may have distortions and disproportionate impact on those owners who did not contribute to immovable property value growth. Therefore, the aim of this research is to evaluate the development of the immovable property taxation system development in Latvia and to compare it with the systems of neighbouring countries. Therefore, to achieve this aim following objectives were set: to analyse legislative acts regulating immovable property taxation in Latvia, and practices of other countries and to draw research conclusions.
اظهر المزيد [+] اقل [-]Using analytical hierarchy process to determine intra-field heterogeneity zones upon implementation of precision farming
2022
Myslyva, Tamara | Nadtochyj, Petr | Kutsayeva, Alesia | Kаzhekа, Alesia
The study aimed to develop a methodology for determining zones of intra-field heterogeneity for precision farming. In this study, we took into account the Belarussian national land use system which provides for the absence of private ownership of agricultural land. The spatial distribution of intra-field heterogeneity zones within the land use area of 7549.49 thousand hectares was identified using the analytical hierarchy process (AHP). The algorithm for determining zones of spatial heterogeneity provides for: (1) the selection of indicators and their ranking; (2) developing a pairwise comparison matrix, (3) estimating relative weights and (4) assessing matrix consistency. It is recommended to use data from agrochemical soil studies which are conducted centrally every 4 years for each agricultural enterprise as input parameters. These data include the humus content in the soil, the content of available phosphorus and potassium, soil pH, and the content of B, Cu, Zn, Ca, and Mg. The data should be carefully examined using spatial statistics tools to provide a more accurate delineation of the management-zones boundaries. The developed technique makes it possible to determine fertile and marginal areas within each field and differentiate the use of fertilizers, taking into account the presence of intra-field heterogeneity. This will reduce the total cost of purchasing and applying phosphorus fertilizers by 34 $·haE−1 and potash fertilizers by 9 $·haE−1 due to the redistribution of the fertilizer dose calculated for the planned yield, taking into account the identified site-specific management zones. At the same time, the level of chemical pressure per hectare of arable land will decrease by 6.7% without loss of crops productivity.
اظهر المزيد [+] اقل [-]Modelling residential property values in Bida using geographic information system
2022
Yunusa, Dauda | Jibrin Katun, Mohammed | Hauwa L., Etsu-Ndagi | Nwoye Isreal, Izuchukwu
Many studies have unveiled the importance of variation in residential property values overtime, but failed to cover different types of residential property value and location. The aim of this research is therefore to model residential property rental value in Bida from 2015 to 2020 with the aid of Geographic Information System (GIS). The study focused on the rental values of the residential property and rental value variation across space. Data collected for this paper includes residential rental values and geographic coordinates from 196 residential properties in the study area, comprising 101 one-bedroom, 80 two-bedroom and 15 three-bedroom apartments. Inverse Distance Weighted (IDW) interpolation tool of ArcGIS was employed in analysing the data. It was found out that the core areas of the town commands lower rental values while the southern part of the town commands higher rental values. It was also found out that one bedroom apartment is the most dominant residential rental property followed by the two bedroom apartments and three bedroom apartments respectively. Geospatial database was produced for each model in a bid to ascertain the level of changes with time. The benefits associated with the application of GIS technology were established by this research and recommends its application to other property values modelling.
اظهر المزيد [+] اقل [-]Rational use of agricultural land in Kazakhstan
2022
Yelemessov, Serik | Zhildikbayeva, Aizhan
The purpose of the article is to consider the institutional foundations of the rational use of agricultural land in a multicultural economy. The formation of land use is faced with the acute problem of organizing a sustainable competitive land use, ensuring a high level of marketability of production and a sufficient level of profitability in conditions of the developing land market. This article discusses the rational use of agricultural land in a multicultural economy, taking into account structural and resource indicators. The efficiency of land use in farms with different land ownership depends on increasing labour productivity, strengthening the economic regime, increasing the intensification of production, using internal reserves and agricultural production opportunities, and, especially, rational use of land. The greatest efficiency of production and use of land has been achieved in large agricultural formations, where high-performance equipment is used, crop rotations are observed, and there is greater availability of credit resources, subsidies, and leasing. The monitoring data of the Committee of the Republic of Kazakhstan on Statistics for 1.01.2020 indicate that 93.7% of peasant farms have a land area of up to 500 hectares. To the greatest extent, small-earth peasant farms have become widespread in the southern region, where the share in the total number of up to 50 hectares is 90.1%, while in the northern region only 8.1%, central — 3.9%, and western — 11.3%. In this regard, the tasks of preserving productive agricultural lands, and optimizing arable land and acreage in terms of quantitative and qualitative characteristics of land become a priority. The solution to these tasks is connected with the improvement of technologies for maintaining and increasing the bio-productivity of agricultural lands, the development of technologies for rational land management, land use, and land protection, the creation of effective organizational and legal mechanisms for managing agricultural lands, as well as the development of state monitoring of agricultural lands. Optimization of land use in farms and agricultural enterprises of based on the proposed methodology, taking into account state support measures, will create a basis for a new stage in the development of land reform and will create incentives for the effective use of agricultural land.
اظهر المزيد [+] اقل [-]Anthropogenic impact on agricultural land in the Republic of Kazakhstan
2022
Zhyrgalova, Alima | Zhildikbayeva, Aizhan
The purpose of the article is to consider the features of the anthropogenic impact on agricultural land in the Republic of Kazakhstan (RK). The article deals with the current problem of agricultural land degradation, and desertification in Kazakhstan, where one of the causes is the anthropogenic activities of the population and the aridity of the country's climate. Most of the territory of Kazakhstan is located in conditions highly vulnerable to anthropogenic desertification when in combination with natural factors of desertification the ecological situation is sharply deteriorating. Another cause of land degradation is urbanization and intensive degradation of desert habitats — unsystematic road network, regulation of river flows, illegal cutting of saxaul for firewood for sale. As a result of urbanization and intensive agricultural development of the foothill strip in the south and east of the country, the natural vegetation cover is highly disturbed. Roads, pipelines, and power lines, which are being laid at an increasing rate, have a great impact on the fauna. The area of land occupied by mining enterprises is steadily growing. In the last 10 years, the areas of oil and gas extraction, development of uranium ores, etc. in Western Kazakhstan, the Eastern Caspian Sea region, the Betpakdala desert, etc. have been sharply increasing. As a result of insufficiently thought-out land management from water erosion 5.6 million hectares of arable land was affected and grain yield was reduced by 20–30%. Degradation of agricultural lands, including pastures, is 30–50% and higher % in 9 of 14 regions of Kazakhstan. The use of the existing model of agricultural development of raw materials leads to inefficient economic development and constantly increasing pressure on ecosystems. The soil in Kazakhstan is very vulnerable, as it is comprehensively affected by various anthropogenic factors that lead to the constant deterioration of its quality. Soils near the Aral Sea and the Caspian Sea are subjected to the most intensive degradation, as wind erosion is widespread there.
اظهر المزيد [+] اقل [-]Agribusiness development and insurance as a factor of Georgia’s economic growth
2022
Mosiashvili, Valeri | Bibiluri, Ani
Georgia is a small state, stretched between two seas, which has always aroused constant interest in the world due to its geopolitical position. Many called it Iberia or Iveria, and often called Gurjistan. At the crossroads of Europe and Asia, this small oasis attracted many conquerors not only because of its importance, but also because of its culture, historical buildings and fruitful lands. Georgia is a sunny and fertile country, where everything blooms and pleases. Our ancestors from ancient times engaged in agriculture, cattle breeding and had an active connection with the land. According to historical sources, Georgia is more than four thousand years old, and the Georgian alphabet and writing are unique to the whole world. Since the fourth century, Christianity has been our state religion, but the country unites representatives of many cultural ethnic groups and religious beliefs. A completely different historical page began after the collapse of the Soviet Union, when Georgia found itself alone in the face of new challenges and realities. Although we do not have oil and gas ores, which allows the state to develop rapidly, in other areas we may well take a leading position. For example, it is possible to develop the tourism sector at a high level, since the country is distinguished by its historical monuments, some of which are included in the UNESCO World Heritage List. However, a small state like Georgia can focus on agriculture and succeed. For rural welfare, there is the Rural Development Agency, which coordinates projects with the Ministry of Environment and Agriculture of Georgia and assists enterprises interested in this area. Since 2014, the Agricultural Insurance scheme has been operating, the purpose of which is to promote the development of the insurance market in the agricultural sector, promote agricultural activities, save income and reduce risks for those involved in this activity. Our topic is about the development of agribusiness and insurance, which is one of the key factors in Georgia's economic growth.
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