Justification of the land resource cost as a tool of optimization of costs in the control system

The results of the study of the agricultural land management system in the context of the justification of the value of land of this category used for tax purposes are presented. The basic unique features of land resources as real estate objects are considered, and also refinements of individual characteristics of land resources as independent objects of real estate are formulated. The essence of cadastral value as a taxable base in the sphere of real estate is presented, the transformative nature of legislative regulation of cadastral value assessment issues is analyzed and its main functions are determined, on the basis of which the importance of cadastral value as an important component of the state fiscal policy and a component of costs in the land administration system is substantiated. In the framework of the research, the current problems of legislative regulation of the very concept of "cadastral value" are defined, an analysis of existing normative documents and views of domestic scientists on this issue is made and the formulated definition of the cadastral value of a land plot that is absent in the system of legislative regulation and appraisal practice is presented. The economic essence of the cadastral value is substantiated in the context of land resources management and options for reducing the direct costs associated with the exploitation of agricultural land by using the institution of substantiation of the real value used for tax purposes are considered.