Starting in 2016, the process of financial decentralization began in Ukraine, in which local governments of lower levels (rural, urban, city councils and united territorial communities) were entitled to independently establish on their territory the rates of many local taxes and fees credited to community budgets. In particular, tax legislation of Ukraine allows local governments to vary land tax rates in the range from 0.1 to 3% of the normative monetary valuation of land, as well as to differentiate tax rates depending on the type of intended use of land plots. The study created a database and analysed the spatial heterogeneity of land tax rates in more than 9.6 thousand communities. It is shown how the level of tax burden on land owners and land users, established by local self-government bodies, correlates with the economic development of the regions, as well as the normative monetary valuation of land, which is used in Ukraine as a tax base. The problems of taxation of real estate, which arise at the separate collection of land tax and tax for real property other than land, are considered, as well as suggestions on the necessity of introduction of tax zoning of territories in Ukraine, which will allow to further differentiate the rates of taxes on the property and provide more flexible and adaptive taxation of real estate.

For millennia, the geodesic industry has improved methods and technologies for obtaining information on the location of objects on the Earth's surface, whose key task has been to improve the accuracy and reliability of measurements. At the same time, in recent decades, the rapid development of positioning technologies based on satellite radio navigation systems has created prerequisites for a situation where the acceptable accuracy of determining the geodetic characteristics of real estate becomes quite affordable even when using non-specialized geodetic equipment, including personal mobile devices. The article shows that the error in determining the area of land for registration of rights to real estate has its own “costˮ, which depends on the value of real estate in the area of survey. By the example of model sites, it is shown that further improvement of the accuracy of engineering surveying to determine the spatial characteristics of real estate objects would be economically feasible only if the cost of geodetic surveys (including the cost of purchasing new geodetic equipment, payment for labour of specially trained engineers, additional technical services and etc.) will not exceed the “cost of errorˮ to determine the area of the site. Using the example of Ukraine, it is shown that the most accurate geodetic surveys (determining turning points of land borders with an accuracy of more than 0.02 m) are economically feasible only when the market value of a land plot exceeds USD 208 per square meter.

The main objective of this study is to review and evaluate three common interpolation methods namely: Inverse Distance Weighting (IDW), Radial Basis Function (RBF) and Ordinary Kriging (OK), and generate maps of soil pH using these methods. The accuracy and efficiency of the generated maps have been examined as well as the most fitting technique for estimating spatial distribution of soil pH in the study area is identified. Studies were conducted within the limits of land use of RUP “Uchkhoz BGSHA” (Republic of Belarus, Mogilev region, Goretsky district). The total area of the surveyed territory is 3197.89 hectares. For the analysis data is used about pHKCl of soil solution obtained from materials of an agrochemical survey executed in 2014. Forecasting and visualization of the spatial distribution of pH sub(KCl) was carried out using the Geostatistical Analyst module of the ArcGIS software. The experimental anisotropic variograms were calculated to determine the possible spatial structure of soil pH. Based on cross-validation results, a polynomial function was identified as the best variogram model. The model created by the method of radial basis functions turned out to be the most suitable for forecasting purposes (the value of the root-mean-square error was 0.763). In terms of interpolation accuracy, the investigated deterministic and geostatistical methods are located in the next descending row: RBF greater than IDW greater than OK.

In order to evaluate the accuracy of the local geodetic network of Jurmala City, in research, comparison of fortyseven selected polygonometry network point coordinates with the obtained data was made by performing measurements by real time cinematic (RTK) method in LatPos base station system. Points were chosen so in order to cover evenly the entire territory of the city. At present, gradual renewal and improvement of the local geodetic network takes place in Jurmala. In Jurmala City, obtaining of data by GNNS data receivers is encumbered by large density of trees. Therefore the local geodetic network in city has very important role in order to ensure performance of geodetic measurements of high quality in the territory of the city. Aim of the research is to evaluate the accuracy of the local geodetic network of Jurmala City. The following tasks have been set for achieving the aim: research of the given problem, visit of the local geodetic network points, performing control measurements, data processing and analysis.

One of the main groups in agriculture is plant cultivation. The crop production combines growing of grain, cotton, vegetable, viticulture, tobacco cultivation, etc. One of the main factors in the activities of plant-growing as well as in grain-growing is the efficient using of land. Agriculture is characterized by number of specific socio-economic, natural and technological characteristics. Unlike other sectors of the economy, the main means of production is land. Land differs from other agricultural production facilities. Land is not a product of human activity, it is the product of nature. The land area cannot be increased nor decreased as other means of production, its natural fertility and productivity can be increased. Land area has been divided into zones according to its location, quality and rating. Agricultural farming on unfavourable land areas requires more funds than on favourable land plots. In the article, using grain crops efficiency data, increase of soil fertility and issues in the direction of increasing productivity facing entrepreneurial farms were studied.

Analysis of the condition of the Agila Dune is presented in this Article. The analysis is based on data collected during accurate geodetic measurements using LIDAR technology. The current state of the Agila Dune was compared to the data of the previous year's LIDAR points in order to ensure the reliability and value of the research. In the course of the study, eleven cross sections were compared by height differences with previous year‘s measurements. The condition of the Agila Dune was found to be the worst in three cross sections. First cross section‘s erosion measured at 13,98 meters, erosion in the fifth cross section – 9.90 meters, and erosion in the eighth cross section – 11.34 meters. The main reasons for the deterioration of the natural values of the Kursiu Nerija National Park are climate, wind, high visitor flows and the persistent failure to carry out comprehensive research. Therefore, in order to preserve these unique natural values, it is important to collect large-scale and high-precision data on the status of these values, to systematize, to analyse and take appropriate protective measures.

According to the official statistics the areas of abandoned agricultural land in Lithuania are gradually decreasing, but very slightly. The aim of this study is to research spatial determination and abandoned land classification in the territory of Vilnius District Municipality. Vilnius District Municipality was chosen for the research because it, although located near the capital of the country and has a high population density, it is still the district having the largest percent of abandoned land plots. A fast, cost-effective and sufficiently accurate method for determination of abandoned land plots would allow to constantly monitoring, to fix changes and foresee the abandoned land plots reduction possibilities. In the study there was used the multispectral RGB and NIR colour Sentinel-2 satellite images, the layer of the administrative boundary of Vilnius County and layer of abandoned agriculture land, which is available in Lithuanian Spatial Information Portal (www.geoportal.lt). The data was processed by Geographic Information System (GIS) techniques using classical classification Region Growing Algorithm. The research shows that NIR image classification result is more reliable than the result from RGB images.

Land consolidation is an important stage for agriculture and rural development. During the land reform, parcels of irrational size and shape were formed, which became difficult to cultivate efficiently. In essence, land consolidation projects must primarily be developed in areas with large, viable farms, and land parcels forming land holdings are not compact, distant from each other and from centres. Land consolidation projects have been under development for many years, but it is appropriate to pay attention to the expediency of implemented projects. Land consolidation goals and procedures vary from country to country, as the development of this procedure in each country is determined by historical trends, culture, traditions and land consolidation legislation. Many of those who have analysed this topic emphasize the need for consolidation, but it is very important that landowners understand the importance of this process and make sure of its opportunities and benefits. Land consolidation must be designed so that the benefits of the project are higher than the results of the conversion works before the project. The purpose of this article is to compare land consolidation projects which were prepared in different areas of Lithuania. Two objects of the research in which land consolidation projects had been carried out and implemented in 2013 were selected, where the number of sites in units decreased: 41.8% in one project and 28% in the other. Changes in parcel configuration were also noticeable, when in one of the projects analysed even 92 per cent of land parcels have become regular − close to rectangular − shapes. The average size of land parcels in this project increased from 5.32 ha to 9.14 ha.

The solution of preserving and restoring the soil fertility problem of agricultural lands in the process of economic activity is one of the main tasks in achieving global food security. Implementation of a complex of soil protection measures, as a rule, ensures the preservation and even growth of soil fertility. Therefore, the purpose of the article is to determine the economic efficiency of introducing soil protection measures in the use of agricultural land. For this purpose, the following tasks were set and solved: the analysis of the current state and trends of the land resources use in agriculture; to investigate the tendencies of carrying out measures on preservation of soil fertility and prevention of its degradation; to substantiate scientific and methodical estimation principles of economic efficiency of introduction of soil protection measures in the conditions of Ukraine. The following basic methods were used to solve the research objectives: monographic analysis – when developing scientific publications on environmentally friendly use of agricultural land; comparative and statistical analysis – in studying the dynamics of the structure of the land fund of Ukraine by main types of land and economic activity; system-structural analysis and grouping – in the study of the nature and content of ecological and economic consequences of soil degradation, as well as approaches to assessing the economic effectiveness of soil protection measures; economic analysis and calculation of relative indicators – to evaluate the economic efficiency of soil protection measures in the process of agricultural land use; abstract-logical method − for theoretical generalizations and conclusions formation, etc. Established that soil degradation is now one of the most important industrial and environmental issues, which is the main reason for the inability to achieve high rates of environmental and economic efficiency of land use in the future. It was also substantiated scientific and methodical approach to determining the economic efficiency of soil conservation measures in the current market conditions, which is based on the additional income that is received as a result of increase crop yields on protected lands. It is established that effective protection of soils from degradation is possible with the systematic implementation of soil protection measures complex, developed taking into account the specific natural and economic conditions of each region or agricultural enterprise. The priority directions of realization measures on land protection are given.

The result of the long existence of legal restrictions on the agricultural land market in Ukraine was the formation of a specific leasehold system of land use. Agricultural enterprises and farms do not have land owned. Instead, the peasants who became owners of land during the distribution of collective farms, mostly do not process these parcels of land on their own, but also deprived of the right to alienate them (to sell, give, change). The study shows the development of leased land use of agricultural enterprises in Ukraine, which currently covers 16.8 million hectares of private land and about 1 million hectares of state-owned land. Since 2003, the civil law of Ukraine permitted to apply not only the lease of agricultural land, but also the emphyteusis right (the alienated right to use someone’s land for agricultural purposes), the process of transformation of lease into emphyteusis was started, especially in large agricultural holdings. The main advantages of emphyteusis as a substantive law and its attractiveness for agribusiness are considered. The suggestions on improving the legal regulation of land use under conditions of emphyteusis are given.