Methodological aspects of calculating rental payments for land plots from state lands

The article reveals the methodological aspects of calculating the rent for land plots of state lands. The theoretical foundations of land rent as an economic category are disclosed. The article analyzes the current regulatory and methodological documents that establish the procedure for determining the amount of rent for land plots owned by the St. Petersburg and the Moscow. It was noted that in the current practice of calculating rent for land plots in the territory of these cities prime rates and coefficients are established in order to determine market-based payment for the lease of land plots owned by the state. It is also noted that both methodologies establish special rental rates for the purposes of solving social and urban development tasks. It has been revealed that the desire to reflect the influence of market factors on the amount of rent as well as to take into account the social significance of the tenant and its type of activity has led to some complication of rent calculation in St. Petersburg. It is proposed to adhere to the principle of “maximum permissibles implicity of rent calculation”, according to which it is possible to determine rent on the basis of cadastral value. The conclusion is made that the introduction of an economic mechanism for determining the rent for state-owned land plots, calculated on the basis of cadastral value with the application of adjustment factors reflecting a certain level of commercial attractiveness, consumer demand for land, infrastructure development, is designed to maximize the receipt of rental payments to the budget while maintaining an economically fair balance of interests of the owner and lessees of land plots.