Abstract
The goal is to analyze domestic and foreign experience in formation of the value of agricultural land and develop a new approach to their assessment. Methods – monographic, analytical, statistical, abstract-logical. Results – the author's research states that in Kazakhstan prices for land plots began to form since 1995, after transition to market relations. It is shown that in order to involve it in market turnover, it was necessary to adopt a number of legislative documents. In particular, it was classified as real estate and was subject to state registration. It is determined that initially payment for land was formed in primary market, where the price was set by the state. Since that moment, 27 years have passed (on the lands of settlements) and 19 years (on agricultural lands). It was revealed that the base rates for agricultural land did not change, for the land of RS - from 2008 to 2019. However, for example, in Nur-Sultan – last time they were approved in 2012, in Almaty – in 2015. In Shymkent, despite the acquisition of the status of a republican appointment, the standard remained at the level of 2012. An analysis of distribution of privately owned land in the Republic of Kazakhstan, land tax receipts for 2015 -2021 is given. Conclusions – over the past 7 years there have been significant changes (devaluation, pandemic, political situation, etc.), cost has increased dramatically, but on agricultural land it has remained unchanged. All this, in turn, requires the improvement of methods for determining tariffs for agricultural land. Since the republic has switched to a digital format for maintaining a land cadastre, it is necessary to create a map of market prices for land plots by regions and conduct their constant monitoring.