THE IMPORTANCE OF LAND RENT IN USING OF THE AGRICULTURAL LANDS
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Keywords

land tax, tax system, normative value assessment of land, tax benefits, producers of agricultural goods, land rent, rent factors, differential rent I, differential rent II.

Abstract

Land relations in agriculture of our country are different compared to other countries, including European and American countries. In Uzbekistan, like the CIS countries, the state plays an important role in the regulation and management of land relations in agriculture. Currently, the organization of efficient use of agricultural land is financial development of farms and optimization of use of agricultural land. As of 2021, the number of agricultural enterprises and organizations in our republic is 112,855, the land area attached to them is 19,450.6 thousand hectares, of which 3,693.8 thousand hectares are irrigated [10]. Also, a total of 907,783 hectares of agricultural land was allocated to 96 agroclusters[12]. It can be seen that the average land area of agricultural enterprises is 172.3 hectares, and the irrigated land valuable for agriculture is 32.7 hectares on average. Of course, land policy in the region is important in organizing effective land use. From this point of view, it is appropriate to take measures to improve the financial condition of farms, to develop and implement a new innovative methodology based on the principles of market economy in the assessment of agricultural land based on land rent and taxation of agricultural land.

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