JEL classification: E42; Q25
Introduction. Water occupies insignificant areas (4%) as part of the land fund of Ukraine, but water performs a very important ecological function and are used for economic and social needs. According to the State Agency of Water Resources of Ukraine, 17,860 ponds in Ukraine or 36% of their total number are leased. Therefore, it is important to determine the accuracy of the normative monetary evaluation of water bodies, which is the basis for determining the amount of rent and land tax, which will increase revenues to local budgets. The normative monetary evaluation of water fund lands is carried out in accordance with the Methodology of normative monetary evaluation of non-agricultural lands (except settlements) and the Procedure for normative monetary evaluation of non-agricultural lands (except settlements) and takes into account the metric characteristics of the land plots: (its area), rental income per unit area of the relevant category of land, capitalization period, coefficients that take into account the location, type of use and coefficient that takes into account the land belonging to the lands of environmental, health, recreational, historical and cultural purposes.
The purpose of the article is to analyze the normative evaluation of water and its practical use providing recommendations for improving the regulatory monetary evaluation of land. The methodological basis of the study is a set of scientific methods such as logical, system-structural and others.
Results. Calculations were made on the normative monetary evaluation of non-agricultural lands on the example of the land plot of the state-owned water fund with an area of 34.2077 h. Based on the analysis of calculations, recommendations are provided.
Conclusions. Having considered the method of calculating the normative monetary evaluation of water fund lands on a specific land plot, the ways of its improvement were identified in order to take into account the characteristics of the water body and local factors of its location. It is propo-sed to determine the rental income in the following areas: use of the water body for industrial purposes; water supply of the population; use for fishery needs; electricity generation; use in agri-culture (irrigation, drainage and regulation of water-air regime of agricultural lands); recreational, medical and tourist purposes. Taking into account local factors when calculating the monetary evaluation of land will help to maximize the completeness of information about the object and provide the maximum amount of information to the future tenant.
Key words: monetary evaluation, water fund lands, land evaluation, water.
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The article was received 20.01.2021