Development of a methodology for rental payments of land plots with undemarcated property of government authorities

The article focuses on the study of methodological approaches to the formation of rental payments for the use of land plots owned by state and municipal authorities, including those with an undemarcated form of ownership. The purpose of the study is to substantiate the author's methodological approach aimed at determining the amount of rent for the use of land plots, taking into account the effectiveness and conditions of permitted use. The hypothesis of the article is as follows: rental payments are influenced by a complex of factors, but the profitability of the results of activities carried out by the tenant and the existing market demand for land plots are of significant importance. The developed methodology takes into account the principle of economic feasibility of rental payments and is distinguished by the argumentation of the expediency of using a coefficient that takes into account the permitted use of the land plot by the authorities. The methodology presents a method of ranking factors based on economic and mathematical modeling; when calculating rent, an additional variable is introduced that reflects the profitability of land plots, adjusted for existing demand and the time factor. The methodology proposed by the authors can be used by regional and municipal authorities in order to increase non-tax revenues of local budgets, ensure the rational use of land plots and eliminate incorrect assessment while maintaining a balance of interests between authorities, the interests of business and the population of the territories.