EVALUATION AND PRICE OF LAND IN UKRAINE AND EXPERIENCE OF EUROPEAN COUNTRIES

The latest methodics of land valuation, introduced in Ukraine, has a number of positive advantages over the previous ones, but at the same time, it still does not ensure the appropriate level of adequacy of this valuation to the needs of the real land market, which causes a number of inadequacies in the level of fairness of taxation of users of land plots and their owners, reduces the level of equivalence of exchange and transactions with land and does not allow real assessment of the potential of the land resource at the micro- and macro-level. This is especially relevant for Ukraine, where land is practically the largest economic resource. Today, in the civilized countries of the world, the organization of land resources management is carried out on the basis of their mass assessment, which allows the use of modern economic-mathematical and geo-informational methods, models and algorithms, thereby increasing the level of reliability of the results obtained and the level of trust in them. Therefore, the improvement of the method of carrying out the monetary assessment of land should objectively be directed to the maximum achievement of the level of land assessment, which is adequate to level of its price at the time of the transaction of purchase and sale (taking into account the dynamics of the conjunсtural situation on the land market and the time factor), which to a certain extent is possible on the basis of mass land valuation, and therefore the purpose of the conducted research is to study the experience of foreign countries in improving land valuation methodics based on the application of market approaches to its implementation and the identification of the possible directions of its elements applying in Ukraine. The main tasks that were solved in the process of achieving the set goal are: identification of positive and negative sides of the domestic method of land evaluation; study of foreign experience in land valuation; analysis of market price dynamics for land plots in Ukraine and abroad; identification of directions for improvement of the land assessment methodology based on the use of similar experience in European countries. The results obtained during the research relate to the identification of the main positive features of the approaches to land valuation used in European countries, the identification of the dynamics of its levels and land price levels and the factors that influence them and can be used in Ukraine in order to establish directions for improvement and increase the effectiveness of the methodics of land valuation.