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Information × Registration Number 2124U007200, Article popup.category Матеріали конференцій Title popup.author popup.publication 01-01-2024 popup.source_user Національний університет біоресурсів і природокористування України popup.source https://dglib.nubip.edu.ua/handle/123456789/10959 popup.publisher НУБіП України Description Land taxation is an important element of the tax system of many countries, as it provides stable sources of revenue for local budgets and stimulates the efficient use of land resources. Thus, it is quite appropriate to adopt the narrative of adopting the land plot as the tax base, excluding land improvements, but taking into account the most efficient, rather than actual (existing) use. popup.nrat_date 2025-08-18 Close