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.

Some tasks require identification of landmarks in districts beyond the reach of existing optical observation facilities. The accuracy of their determination significantly affects the effectiveness of the use necessary equipment during the task. In the paper an algorithm to determine the object parameters using a flying platform is offered. An observation point is installed which is equipped with a navigation system to solve this task. This ensures its orientation and positioning. From the observation point an aerial observation point is displayed. It is suggested to use a flying platform. The coordinates of the flying platform are determined relative to the observation point; the coordinates of the landmarks are determined relative to the flying platform. The mathematical model of the estimation error determination of object coordinates with the help of a flying platform is proposed. The analysis of errors in determining the parameters of the object using a flying platform is conducted. Analysis of the results of mathematical modelling is conducted using the package of applications Mathcad. The dependence of these parameters on the relative position of the observation point, platforms and object is examined. It is shown that the main contribution to the error of determining the coordinates of the landmark is given by the errors of determining the observation point location and measuring the range. An analytical correlation is obtained, which allows to estimate the errors of determining the coordinates of the landmark using the flying platform with known errors in determining the observation point coordinates and the range determination of the range finder.

The zones of ecological trouble cover about 15% of the territory of Russia, where the main production capacities and the most productive agricultural lands are concentrated. The Samara region is characterized by a distinct natural zonality from a typical forest-steppe in the North with a forest cover close to 30%, to an open dry steppe in the South with a natural forest cover of only 0.1...0.2%. The article presents an analysis of land use in the Samara region on the example of the Borsky municipal district. Research methods include environmental analysis and statistical data analysis.The article presents an analysis of the land use of the Borskiy municipal district. During zoning, the territory of the district is divided into the northern, central and southern parts. Assessment of environmental and economic parameters showed heterogeneity of the territory and the need for detailed consideration of climatic, soil, economic conditions in the design of landscape optimization systems, even in the municipal area. In general, the district's land fund experiences an average anthropogenic load, the ecological stability of the territory as a whole is characterized as unstable stable. In comparison with other areas of the Central MES, the municipal Borskiy district belongs to the category with an average ecological intensity with a stabilization index of 0.59 units due to the beneficial influence of the Buzuluksky area.

The study discusses the problem of financial impact on Wroclaw Municipality exerted by the costs of implementing decisions resulting from the selected local spatial development plans. Currently in Poland, at the stage of local spatial development plan establishment, a forecast of financial consequences is prepared. The expected own revenues and the costs of financial impact exerted on the municipal budget are presented in this document. The study facilitates making decisions about the final version of the local development plan. Taking into account the planned spatial development in the area of Wroclaw city, the urbanization costs exerting financial impact on the municipal budget were identified. The study analyses only the cost of implementing investments within the scope of the municipality own tasks, including the cost of constructing municipal roads, sanitary sewerage system, water supply system, public greenery facilities and land purchase for public investments. The analyses covered two selected areas of the city, located in its different parts. These are largely uninvested areas, predominantly constituting agricultural land, and such land development requires the construction of technical and social infrastructure facilities. The anticipated costs of implementing local development plans in force in various parts of Wroclaw indicate significant expenses to be covered by Wroclaw Municipality in order to build sewage systems and municipal roads. Taking up new development sites is also correlated with taking over the real properties by Wroclaw city, on which the implementation of public goals is planned.