Improving Methods for Determining the Normative Value of Agricultural Land in Cadastral Assessment
Abstract
The article examines existing methods for determining the normative value of agricultural land and proposes approaches for their improvement. Current methodologies are characterized by excessive consideration of factors that should be included in the calculation of normative value, as well as by the complexity and multi-stage nature of the calculation process, which reduces their practical applicability. In addition, the article discusses issues related to the periodic recalculation of the normative value of agricultural land, given its role as a key indicator in the calculation of land tax under current conditions. Particular attention is paid to the problems arising from outdated valuation results and to possible solutions aimed at improving the accuracy, efficiency, and relevance of normative land valuation in agricultural land cadastre systems.