Makarenko, A. P.Makarenko, P. M.Dugar, T. Y.Дугар, Тетяна ЄвгеніївнаМакаренко, Петро МиколайовичМакаренко, Андрій Петрович2026-02-252026-02-252025Makarenko A., Makarenko, P., Dugar, T. Regulation of economic relations in agricultural land use. Strategic Priorities for Sustainable Development in the Context of Global Economic Transformation : Scientific monograph. Riga, Latvia : Baltija Publishing, 2025. P. 555-593. DOI: https://doi.org/10.30525/978-9934-26-575-4-22https://dspace.pdau.edu.ua/handle/123456789/20736Global and domestic practice shows that fiscal policy has a decisive impact on the efficiency of all producers. This also applies to agricultural production, where land is a special natural production resource, the efficiency of which depends to a large extent on fiscal regulation. The problem of regulating land relations raises, in general, a rather important question about the place, role and scope of state intervention in the development of land turnover by the authorities and the implementation by the state of an economically economically justified tax policy aimed at rational use and improvement of soil fertility. These goals are served by the Land1 (2001) and Tax2 (2010) Codes of Ukraine, which define the general principles of budgetary and tax legislation, the legal basis for the functioning of the tax system, and the legal status of subjects of tax relations in land useenagricultural land use regulation of economic relations land relations agricultural land market circulation of agricultural land land ownership rights land lease agreements land reform state regulation public policy in agriculture economic regulatory mechanisms land taxationregulation of economic relationsland relationsgricultural land marketBook chapter