Economy, finances, management: Topical issues of science and practical activity


Issue №: 7 (47)

Published: 2019.08.14
DOI: 10.37128/2411-4413-2019-7

The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.

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DOI: 10.37128/2411-4413-2019-7-19
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TOMASHUK Inna  –  Lecturer of the Department of Analysis and Statistics, Vinnytsia National 

Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: tomashuk.inna@ukr.net).


The purpose of the article. Particular attention was paid to issues related to the formation of the economic mechanism of lease relations. The current state of both the world and the domestic economy requires from domestic enterprises timely use of existing internal capabilities and consideration of external factors of influence on the formation and improvement of regulation of lease land relations in the present conditions.

However, the issues of substantiation of scientific and organizational principles of improving land relations on lease rights in the context of sustainable rural development remain insufficiently developed in the domestic agrarian economic science. A system of favorable conditions for the development of land use in rural areas needs practical development. Despite the multifaceted nature of land tenure research, it is in the context of sustainable socio-economic development of rural territories that their complexity and social importance make it necessary to develop them.

 The methodological basis of the study are the fundamental principles and complex of general scientific tools of the dialectical method of cognition: systematic approach, scientific abstraction, analysis, synthesis, deduction, induction and others, as well as the system of laws and categories of modern economic science, scientific concepts of rural development, developed by national and developed foreign scientists.

Land reform in Ukraine has been going on for over twenty years, but this rather long period of reform has not become a key to sustainable land use, and the current state of land relations can be considered a crisis and impedes the development of productive forces.

It is emphasized that leasing is one of the legal forms of land use worldwide. The main task in the development of leasehold land relations in the rural territories of Ukraine is: formation of an appropriate competitive lease environment; compliance by the parties with the terms of the contractual obligations; improving the relationship between owners and tenants in terms of size, form and completeness of payment of rent; maintenance of fertility and rational use of leased land, etc. Land lease relations are regulated in Ukraine by the norms of several legal acts, the main ones being the Land Code.

Land lease is a contract based on the definition of a certain term of paid ownership and use of the land required by the tenant for business and other activities.

An alternative tool in using agricultural land and increasing investment in the agrarian sector of the economy is emphitheism.

If we talk about the advantages of emphysevis versus lease, first of all, it is the unregulated procedures for the emergence, transition, execution and termination of the right of emphysevis and the ability of the parties to the contract to determine these procedures in a contractual manner. In addition, the ability to use emphysevis as collateral for credit.

The issue of renting agricultural land and an unjustifiably long moratorium (18 years) on the sale of land shares (peas) by peasants who received them as members of the reformed collective enterprises have become politically and economically acute. Numerous arguments in favor of introducing regulated market circulation of land include unreasonably low rents for the most valuable chernozem compared to other developed countries; a favorable environment for further expansion of the so-called «land banks» by agroholdings; distribution of land raiding, various schemes of shadowing of lease-land relations in order to optimize tax payments by landlords, etc.

In this context, numerous changes and amendments to the Land and Civil Codes of Ukraine demonstrate the active influence of various interest groups on the lease relations system, which deserves political analysis, both from the point of view of harmonizing the interests of landlords and tenants and the impact on the stability of small and tenant development. medium-sized enterprises in the agricultural sector and the related balance of development of rural areas of Ukraine.


Today, in the agriculture of Ukraine, lease relations are the dominant form of realization by peasants of their right to land. One of the major reasons that compels peasants to lease land is the inability to cultivate it on their own. Lease relations, as an important component of the formation of optimal land use and the form of market transactions with land, should facilitate the movement of land to an effective owner. Today, such a pattern in Ukraine is gradually beginning to be observed.

Keywords: lease, sublease, tenant, landlord, land market, land use, rural territories, land share (share), emphitheism.

List of references

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Topics of the journal:

051 Economics

071 Accounting and taxation

072 Finance, banking and insurance

073 Management

075 Marketing

076 Business, trade and exchange activities

241 Hotel, restaurant and catering 

281 Public administration


Key information:
ISSN (print): 2411-4413
DOI: 10.37128

The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine". 

The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281

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The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.

The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.


Objectives of the journal:

  • publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
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  • enhancing the culture of reviewing and annotating published material;
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History of journal:

It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.

From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)

According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.