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

space SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 3 (31)

Published: 2018.04.12
DOI: XX.XXXXX/XXXXXXXXXXXXX


Description:
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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USE OF LAND UNDER CONDITIONS OF EMPHYTEUSIS: LEGAL AND ACCOUNTING ASPECTS

DOI: XX.XXXXX/XXXXXXXXXXXXX
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ISHCHENKO Yana – Candidate of Economic Sciences, Associate Professor, of the Department of Accounting and Taxation in the Fields of the Economy, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: jana_2006@ukr.net).

LIUBAR Oksana – Candidate of Economic Sciences, Associate Professor of the Department of Accounting and Taxation in the Fields of the Economy, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: OsanaL66@ukr.net).

Annotation

The publication is devoted to the solving the problem of proper legal support and disclosure of information on the rights of use of land under the conditions of emphyteusis in the accounting system of agrarian enterprises. Possible realization of real rights to land plots in Ukraine is considered in the publication. The organizational features of attraction of agricultural lands under the conditions of emphyteusis and rent are outlined. The normative substantiation of the relations of emphyteusis and the draft laws aimed at their legal regulation is investigated.

The methodical approaches to the accounting of the rights of emphyteusis are proposed by substantiating the order of reflection of these rights depending on the essential conditions of the contract (timeliness, payment, conditions of settlements with the land owner, etc.), which stipulates the identification of the sources of the right of emphyteusis. The proposed order of reflection in the accounting of the rights of emphyteusis as an asset arising from different sources of formation, allows to avoids double reflection of the costs associated with the calculation of depreciation and obligations on the agreement of emphyteusis.

Keywords: land relations, lease, emphyteusis, accounting, intangible assets, sources of formation of assets.

List of references

1. Kaletnik H.M., Kozlovskyi S.V., Kirieieva E.A., Pidvalna O.H. Upravlinnia rehionalnoiu prodovolchoiu bezpekoiu v umovakh ekonomichnoi nestabilnosti: Monohrafiia. – Vinnytsia, 2015. – 252p.

2. Zhuk V. M. Priorytetnist oblikovo-finansovoi skladovoi u zaluchenni zemel silskohospodarskoho pryznachennia do ekonomichnoho oborotu / V. M. Zhuk // Zbirnyk naukovykh prats Vinnytskoho natsionalnoho ahrarnoho universytetu. Seriia : Ekonomichni nauky. – 2012. – Vypusk 1(56). – Pp. 37-47.

3. Ostapchuk S.M. Silskohospodarske zemlekorystuvannia v Ukraini: analiz tendentsii rozvytku ta oblikove vidobrazhennia v umovakh mozhlyvoho zaprovadzhennia rynku prav orendy / S.M. Ostapchuk, L.R. Voliak // Oblik i finansy. – 2016. – № 4 (74). – Pp. 46-59.

4. Zemelnyi kodeks Ukrainy vid 25.10.2001 № 2768-III [Elektronnyi resurs]. – Rezhym dostupu: http://zakon5.rada.gov.ua.

5. Tsyvilnyi kodeks Ukrainy vid 16.01.2003 № 435-IV [Elektronnyi resurs]. – Rezhym dostupu: http://zakon0.rada.gov.ua.

6. Pro orendu zemli: zakon Ukrainy vid 06.10.1998 № 161-XIV [Elektronnyi resurs]. – Rezhym dostupu: http://zakon5.rada.gov.ua.

7. Pro zatverdzhennia Typovoho dohovoru orendy zemli: Postanova Kabinetu Ministriv Ukrainy vid 03.03.2004 № 220 [Elektronnyi resurs]. – Rezhym dostupu: http://zakon.rada.gov.ua.

8. Pro ekspertnu hroshovu otsinku zemelnykh dilianok: Postanova Kabinetu Ministriv Ukrainy vid 11.10.2002 № 1531 [Elektronnyi resurs]. – Rezhym dostupu: http://zakon2.rada.gov.ua.

9. Polozhennia (standart) bukhhalterskoho obliku 8 “Nematerialni aktyvy”: Nakaz Ministerstva finansiv Ukrainy vid 18.10.1999 № 242 [Elektronnyi resurs]. – Rezhym dostupu: http://zakon5.rada.gov.ua.

10. Polozhennia (standart) bukhhalterskoho obliku 7 “Osnovni zasoby”: Nakaz Ministerstva finansiv Ukrainy vid 27.04.2000 № 92 [Elektronnyi resurs]. – Rezhym dostupu: http://zakon2.rada.gov.ua.

11. Polozhennia (standart) bukhhalterskoho obliku 14 “Orenda”: Nakaz Ministerstva finansiv Ukrainy vid 28.07.2000 № 181 [Elektronnyi resurs]. – Rezhym dostupu: http://zakon4.rada.gov.ua.

12. Proekt Zakonu pro vnesennia zmin do deiakykh zakonodavchykh aktiv Ukrainy shchodo vdoskonalennia pravovoho rehuliuvannia korystuvannia zemelnoiu diliankoiu dlia silskohospodarskykh potreb (emfitevzys) vid 15.07.2016 № 4010a [Elektronnyi resurs]. – Rezhym dostupu: http://w1.c1.rada.gov.ua.

13. Ukrainskyi klub ahrarnoho biznesu. Tinovyi rynok obihu silskohospodarskykh zemel u 2017 rotsi [Elektronnyi resurs]. – Rezhym dostupu:http://www.ucab.ua.

14. Proekt Zakonu pro vnesennia zmin do Zemelnoho Kodeksu Ukrainy shchodo nedopushchennia tinovoho vidchuzhennia zemel silskohospodarskoho pryznachennia vid 04.10.2016 № 5223 [Elektronnyi resurs]. – Rezhym dostupu: http://w1.c1.rada.gov.ua.

15. Ishchenko Ya.P. Oblikovi aspekty korystuvannia zemleiu na umovakh emfitevzysu [Elektronnyi resurs] / Ya.P. Ishchenko, V.V. Novodvorska // Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky. – 2016. – №10. – Pp.124-136. – Rezhym dostupu: http://efm.vsau.org.

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About journal

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

(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).

The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)

The journal “Economy, finances, management: Topical issues of science and practice” is indexed in such database as Index Copernicus Value (https://journals.indexcopernicus.com/search/form)

 

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;
  • expanding partnerships with international scientific publishing organizations;
  • enhancing the culture of reviewing and annotating published material;
  • adherence to editorial ethics.

 

Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.

The cost of printing one page in professional editions of the university is 60 UAH.

An additional copy of the magazine with the mailing list costs 450 UAH.

Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "

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.