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.

The paper’s main objective is to analyse the distribution of large farm plots and opportunities for their optimization. In the context of intensive changes in the management and use of agricultural land, it is particularly important to optimise the land holdings of large farms. Most large farms are characterised by a fragmented, uncompacted spatial distribution. 15 large farms were selected for analysis in Jonava municipality. There are 22 separate fields on average per holding, 2/3 of the farm centres (farmsteads) are located in large settlements, and 1/3 of the farm centres are located in one-farm settlements and in small villages. It was found that the average area of individually cultivated fields is 14.9 ha, and the average distance from the farmstead to the fields is 4.35 km. Land holdings are very fragmented – fragmentation coefficient K2 value range from 2.64 to 8.81 (average 3.62) for selected farms. It is proposed to draw up municipality land use planning schemes, which would project the prospective boundaries of land holdings, and to legalize by law the right of pre-emption for the farm owner to acquire the ownership of the plots of land to be sold within these boundaries in order to increase the compactness of farm land holdings. A state can facilitate sporadic land consolidation by farmers through the preparation of the proposed municipality land use planning schemes.

One of the primary measures of the land reform is to create the national land registry and related land information database, which can be formed only through a complete inventory of land. This article analyses land inventory data in the current stage of land cadastre functioning and development of land relations, as well as discusses justification of organizational and legislative preconditions for land inventory in Ukraine.

The changes in the ownership structure were to be implemented by the Agricultural Property Agency of the State Treasury, which, under the Act of Law of 11 April 2003 on the structuring of agrarian system (i.e. The Journal of Laws of 2012, item 803, as amended), on 16 July 2003 became the Agricultural Property Agency with eleven local branch offices. For the purposes of this article the monographic method was used for the overview of relevant literature and legal provisions, whereas the statistical analysis was employed in the data of the Central Statistical Office and reports on the activities of the Agricultural Property Agency. Until the end of 2015 the main objective of the Agricultural Property Agency was to restructure and dispose of the assets within the Agricultural Property Stock of the State Treasury. Since its foundation, the Agency expanded the Stock by 4.74 million ha. Over time, the operating conditions for the Agency were in a state of flux – they were being adjusted to the changing socio-economic situation. At the beginning, leasing was the basic form of disposal of the Stock land. After Polish accession to the European Union an increased interest in the acquisition of agricultural property was observed. By the end of 2014, as a result of land sale, free-of-charge land transfers or other transactions, approximately 3.2 million ha were disposed of, i.e. about 70% of the whole land which was taken over. Currently, according to the legal provisions, long-term lease is the basic form of disposal of the Stock land.

Agricultural land is one of the most valuable natural resources which can be found in Latvia, since agricultural land has long time served as an important resource of economic activity and food production. Efficient use of this valuable resource depends not only on technologies and knowledge at disposal of farmers but also on regulations concerning the real estate market and taxation of the real estate. Recent changes of the real estate market regulation as concerns agricultural land are analysed in this paper to identify a possible influence on the use of agricultural land.

There are still many drawbacks in legal regulation of construction, cadastral registration of linear facilities, as well as land management in the above-mentioned aspects in the Russian Federation, therefore this study is a theoretical overview and analysis of the existing legal framework. The definition of linear facilities had been incorporated in the City Planning Code of the Russian Federation only in 2016, thus a legal regulation of the issue at stake is of great significance at the moment. The key issues in the area of state cadastral registration and surveying are developing, including cadastral registration and registration of linear facilities and land plots as a united (integrated) complex object of real estate. The results of the research indicate the necessity of developing specific rules for the allocation, construction and reconstruction of linear facilities in addition to determining the legal status of land plots, where such placement takes place.

The main peculiarities of land relations abroad are highlighted in the article. Basic principles of foreign experience of land use regarding market circulation of land, concentration of major land resources by right of ownership as well as the process and ways of reformation of land relations are generalized and systematized. Some peculiarities of lease relations, collection of rents and restrictions on title to land for foreigners are analysed. Some positive aspects are distinguished in order to use them in Ukraine. Some ways of improvement of land legislation in Ukraine are suggested taken into account foreign experience.

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.

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.

Spatial sustainable development planning and providing is a very responsible process. During the process, many spatial development planning documents for specific different time periods on different planning levels are being developed. However, there are only slight differences between the spatial development planning in many European countries where few of them can notice more than the others. Latvia and England, two European Union countries, which had some significant changes in legislation regarding spatial development planning in 2011, were selected for the comparison. The research aims to evaluate similar and different aspects of spatial development planning in Latvia and England. To achieve the aim, the information on spatial development planning tendencies in both countries, legislation, development order of planning documents and other aspects. The result is a comparison of different and similar aspects of spatial development planning in Latvia and England.