METHODOLOGICAL INSTRUMENTATION OF CONTROL USE OF LAND RESOURCES

Abstract

The current state of control over the use of land resources from the point of view of accounting and taxation reflects the complexity of the system of regulation of this process and the challenges arising in connection with economic dynamics and social needs. One of the main problems is the heterogeneity in the land resource accounting system, which makes it difficult to compare and analyze data. There is a problem of the complexity of the land property taxation system. Different approaches to taxation can create administrative and financial obstacles to control and management. Moreover, the unequal use of land from the point of view of taxation can stimulate the uneven development of various branches of the economy and affect social justice. Trends in this area include the use of digital technologies in accounting and taxation, the creation of unified databases of land resources to standardize processes, as well as reforms in the taxation system to ensure greater transparency and efficiency.

The article is dedicated to the study of state regulation in the field of land resource use in a changing security environment. The author analyze the main factors influencing the effectiveness of regulatory policy on land use, particularly considering the security challenges faced by the state. The paper examines modern approaches to land resource management and identifies key areas for improving regulatory policy. Emphasis is placed on the need to develop new risk assessment methodologies and to implement effective monitoring and control mechanisms for land use. Special attention is given to ensuring the transparency and accessibility of information about land resources to the public, which will enhance trust in state institutions and the effectiveness of regulatory measures. The study's conclusions can be used to develop recommendations for improving state policy in the management of land resources under increased security risks.