ECOLOGICAL AND ECONOMIC PROVISION OF FISCAL REGULATION OF AGRICULTURAL LAND USE

Agricultural land use and land management is traditionally one of the most developed branches of the economy of Ukraine, which uses natural resources - land, as a means of production, to obtain agricultural products. This branch of the economy not only provides domestic needs for high-quality, affordable food, but also plays a major role in solving the global food crisis by exporting agricultural products to many countries around the world. Thus, the regulation of world food prices is ensured, performing a humanitarian function in the world economy, counteracting the trends of food shortages and the threat of famine. The article examines the economic efficiency of agricultural land use in Ukraine and border regions. In particular, a retrospective analysis of the main indicators of the agricultural sector of Ukraine and Zhytomyr, Kyiv and Chernihiv regions was performed. The trend processes observed in the agricultural land use of these regions and the country as a whole are outlined. The article highlights the degree of ruination of the territory of Ukraine, compared with the most developed countries in the world. The degree of poverty and the percentage value of agricultural land in the regions of Ukraine were analyzed. A set of measures is proposed to reduce the extensive use of land resources in order to preserve their quality indicators of fertility and ensure the sustainable development of the economy of Ukraine.