Legal Regulation of the Methodology Corrective Coefficients for the Valuation of Land Rental Payments

The subject of the study are legal aspects of the methodology for economically feasible calculation of corrective coefficients applied for determination of rental fees for land use. The key points of regulatory framework are studied. The authors propose an analysis of the implementation results of the developed methodology for calculating the correction factors. The methodology is based on the use of an integral indicator. This indicator characterizes the combined effect of several factors. The methodology for calculation of corrective coefficients involves accounting for the degree of profitability of activities carried out on the land, the relevant market segment development, the availability of demand for the result of activity, which corresponds to the principle of economic feasibility. The methodology takes into account the interests of municipalities. The methodology follows the principle of maintaining and stimulating investment attractiveness of the region in order to develop entrepreneurial potential and the economy. The economic expediency of introducing the methodology for municipalities and tenants of land plots was investigated. Based on the methodology, municipalities can establish economically feasible coefficients necessary for the subsequent calculation of rental fees for lands use.

rent, rental rules, municipalities, municipal income, permitted land use types, estimation of the risk, profitability, economic expediency, integral coefficient, effectiveness analysis, investment attractiveness coefficient, social significance, weighted assessment method, hierarchy analysis method

1. Баландина Е. В., Астраханцева И. А. Методика расчета корректирующих коэффициентов, применяемых при расчете величины арендной платы за пользование земельными участками // Аудит и финансовый анализ. – 2016. – № 5. – С. 31–37.

2. Бевзенко Р. С. Государственная регистрация прав на недвижимое имущество: проблемы и пути решения // Вестник гражданского права. – 2012. – № 1.

3. Карапетов А. Г., Бевзенко Р. С. Комментарий к нормам ГК РФ об отдельных видах договоров в контексте Постановления Пленума ВАС «О свободе договора и ее пределах» // Вестник экономического правосудия Российской Федерации. – 2014. – № 8–9.

4. Козырин А. Н. Земельные ресурсы и право: к вопросу о современном состоянии российского земельного права // Законы России: опыт, анализ, практика. – 2014. – № 10. – С. 3–12.

5. Astrakhantseva I. A., Balandina E. V. Methodology of Corrective Coefficients Valuation for Land Rental Payment // Ekonomia Międzynarodowa. – 2019. – Issue 25. – P. 63–73.