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.