The main factors that influence the rational land use, conservation and protection of land resources are global ecological and food security, world's population growth, climate change, land acquisition by large world agricultural corporations etc. In this process a priority of attention is protection of the important agricultural lands (in Ukraine, these lands are called especially valuable lands - EVL). Besides, lands with highly productive soils, areas with undisturbed ecosystems, territories with objects of cultural heritage, natural therapeutic resources are a part of EVL. This paper focuses on new approaches to the legal protection of EVL in Ukraine. The special value of these lands in Ukraine is legalized and is means of their legal protection (Art. 150 of the Land Code of Ukraine). The main idea of this paper – studying of problems of legal protection of EVL and development of new approaches to their protection. These approaches will be based on introduction of economic regulators at withdrawal of EVL or change their intended use for needs that don't correspond to nature protection value. The reseach is based on case study method and statistical method. Approaches for cartographic modeling for assessment and mapping of EVL are offered. Results of this reseach are an obtaining of practical experience in the field of protection of EVL in Ukraine, development of suggestions for improving of an organizational and legal mechanism the use of EVL through their registration, monitoring, evaluation, development of their State Register. These measures can increase competitiveness of EVL, prevent Land-Grabbing and provide sustainable development of the rural territory.

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.