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Based on these considerations, the methods of scientific judgment and analytical analysis were widely used in the course of this study.

Research results and their discussions. As noted above, the involvement of unused land in agricultural turnover and the resumption of the cultivation process on these lands is becoming one of the main directions of agricultural development in the republic. In particular, in accordance with decrees of the President of the Republic of Uzbekistan from 17 June 2019 № PF-5742, “On measures for the efficient use of land and water resources in agriculture” and the Decree of the President of the Republic of Uzbekistan dated on may 1, 2020 # PP-4700, only in the country in 2020, it was planned to put into circulation 280,12 hectares of land through the development of new lands with the necessary water reserves, including 155,1 thousand hectares at the expense of groundwater and 125,02 thousand hectares at the expense of recovery of disturbed agricultural land. This means that the organization of this work on the basis of a specific plan, in turn, requires a more accurate and open quantitative accounting of land.

It is well known that industry specialists are responsible for organizing the rational and efficient use of all categories of land of the unified land fund of the republic. At the same time, of course, it is important to carry out specific practical work on the implementation of accurate accounting of land, including accounting for land plots returned to agricultural circulation [4]. However, field analyses show that there is often no targeted system for obtaining such data on land areas and their accurate, transparent accounting.

The results of quantitative land accounting are reflected in the land balance (report) of the administrative district (city), which is compiled every year, and the land balance (report), which reflects the accounting of soil quality –every 5 years [4,11]. At the same time, in recent years, the introduction of modern innovative technologies (unmanned aerial vehicles, satellite images, special software, etc.) in the field of accounting has significantly simplified this work and improved its results. However, the further deepening of land reform, the development of a variety of land users ' rights, the introduction of new forms of land use (agroclusters, limited liability companies, etc.), the introduction of public-private partnerships when involving unused agricultural land in the turnover dictate the need to make the necessary changes to the land accounting system, ensuring accuracy and fairness.

As mentioned above, the quantitative accounting of land is assigned to the district (city) departments of the Cadastre Agency under the Tax

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Committee of the Republic of Uzbekistan, the final result of which is a district (city) land balance (report) and illustrates the data on the distribution of land by main categories, land users and land plots [10]. When drawing up such a balance sheet (report), accurate information is used about the area of land plots used by each land user and current changes occurring in them during the year by land categories and main land plots are taken into account. At the same time, the classification and quantitative accounting of land is carried out according to a single principle for both agricultural land and land of settlements, taking into account their characteristics.

In the land balance (report), the amount of land is taken into account separately for legal entities and individuals who use land, regardless of whether the rights to land plots are registered or not [11]. In particular, the study and analysis of the land balance (report) of the administrative districts of the Tashkent region, compiled for 2019 and 2020, showed the following. Thus, if there are land plots of legal entities and individuals for various purposes, such information is presented in the corresponding categories and subcategories. The total area of irrigated land is given according to the current state, the area of irrigated land is given in a separate line.

If there are several land plots for the use of a legal entity and an individual, information on accounting is provided separately for each plot. Legal entities reorganized before January 1 of the reporting year are accounted for as the main type of accounting [8].

Current changes in the structure of land use and land types occurring during the year were regularly included in the basic data of both legal entities and individuals, as well as in the official documents of the relevant district (city) departments of the Cadastral Agency.

In general, the quantitative accounting carried out in administrative districts (cities) and on this basis, land balances (reports) are compiled, at a glance, as if appropriate. At the same time, a deep analysis of the results of these works shows the need to review the existing accounting systems and develop optimal options for their complete and correct management in accordance with the requirements of today, since there are some shortcomings and errors in the conduct of quantitative land accounting. In particular, the currently compiled land balance sheets (reports), as part of the category of agricultural land, in the relevant land accounting documents, do not fully reflect the results of quantitative accounting of land currently newly involved in agricultural turnover unused land and land

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developed through the use of underground water. Indeed, within the framework of the "Concept of effective use of land and water resources in agriculture", during 2019-2024, introduction of 298563.0 hectares of land into agricultural circulation due to previously unused agricultural irrigated land, 155057.0 hectares due to the use of underground water sources, 50000.0 hectares due to other water sources, 42472.0 hectares due to the introduction of forest land, 535632.0 hectares due to the placement of non- water-consuming various agricultural crops on rainfed, pasture and other land, overall efficiency improvement of 1111723.0 hectares of agricultural land, primarily, they require proper and reliable accounting.

In this regard, the Decree of the President of the Republic of Uzbekistan dated May 1, 2020 No. PP-4700 “On additional measures to ensure food security, rational use of available resources, and state support for agriculture during the coronavirus pandemic” assigned tasks to relevant organizations and institutions to involve previously unused land in agriculture and land with reserves of suitable underground water in agricultural turnover, as well as to maintain a per-contour accounting of land areas introduced into agriculture. However, the study of the situation on the ground shows that the land management project documentation for newly used agricultural land, developed land due to the use of underground water reserves, has not been developed and put into production in a timely manner, the procedure for accepting such land has not been worked out, the accounting systems for the categories and types of land of newly used land areas have not been established[8].

Based on the above provisions, the analysis of existing documents on land accounting and many years of practical experience in the field of accounting, as well as for the purpose of improving the system of quantitative accounting of land in the republic, it is advisable, in our opinion, to make the following proposals:

-full provision of timely development of land management project documents on the part of the project organization for land management for land newly involved in circulation, as well as newly developed on the basis of the use of underground water reserves of the land;

-the formation of a system of acceptance of land newly involved in agricultural turnover and developed through the use of underground water reserves by the decision of the commission organized under the district khokimiyat on the basis of a special act, as well as maps indicating the exact land contours of the newly involved or developed land;

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-ensuring the openness and transparency of the land balance (report) based on the revision and corresponding improvement of the land fund accounting forms adopted for the quantitative accounting of agricultural land by land;

-ensuring complete and accurate land accounting by dividing arable land into irrigated, conditionally irrigated and rain-fed, based on the availability of irrigation water;

-introduction of accounting for perennial plantings, depending on whether they are planted in irrigated, conditionally irrigated or rain-fed areas, as well as separate accounting for perennial plantings grown in an intensive way;

-reflection of greenhouses in the composition of the built on the land, along with this, the division of the built greenhouses into capital and light type, depending on the design;

-keeping records of artificial forest land, mainly land occupied under local poplars created at the expense of agricultural land, including them in the composition of perennial plantings.

Conclusion. Based on the conducted research on the creation and regulation of the system of accounting for newly involved in agricultural turnover of disturbed lands and included, due to the development of new lands, it can be concluded that the introduction of the above proposals and recommendations into accounting practice increases the quantitative accounting of land areas, creates opportunities for the full inclusion of newly involved lands in agricultural production, serves to regulate the amount of taxation for the use of land and land relations, in general. In addition, these proposals and recommendations have a positive impact on the improvement of the cadastral system of accounting for agricultural land, the creation and maintenance of a digital land cadaster, as well as the introduction of “smart and digital agriculture” technology into production.

References

1.Decree of the President of the Republic of Uzbekistan dated June 17, 2019 No. UP-5742 “On measures for the effective use of land and water resources in agriculture". Tashkent.

2.Resolution of the President of the Republic of Uzbekistan of May 5 2020 No. PP-4700 “On additional measures to ensure food security, rational use of available resources and state support for agriculture during the coronavirus pandemic".

Tashkent.

3. Decree of the President of the Republic of Uzbekistan dated September 7, 2020 No. UP-6061 “On measures to radically improve the system of land accounting and state cadastres". Tashkent.

4. Babajanov A R, Inamov B N 2020Issues of involvement in circulation of unused agricultural lands in Uzbekistan, (ICECAE 2020)" // TIIAME, Politechnika Krakowska, KARABUK UNIVERSITY. – Тошкент,. – Б. 1-6.

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5.Resolution of the Cabinet of Ministers of the Republic of Uzbekistan No.543 of December 31, 1998 “On maintaining the State Land Cadastre in the Republic of Uzbekistan". Tashkent.

6.Resolution of the Cabinet of Ministers of the Republic of Uzbekistan No.299 of April 23, 2018 “On measures to further improve the procedure for determining the boundaries of administrative-territorial units, inventory of land resources and conducting geobotanical surveys of pastures and hayfields". Tashkent.

7.National report on the state of land resources in the Republic of Uzbekistan. 2020 Tashkent.

8.Guidelines for accounting for land areas, and for creating agricultural maps at a scale of 1:10,000 and other large-scale maps and plans. Uzdaverloya, 2007. Tashkent.

9.Babazhanov A R, Rakhmanov K R, Gofurov A. Zh. 2008Land cadastre.

Tashkent.

10.Statistical collection 2020"Land Fund of the Republic of Uzbekistan". Tashkent, Goskomzemgeodezkadastr.

11.Tolipov G. A. 1994Land Cadastre of the Republic of Uzbekistan.Agroinform, Tashkent.

СОВЕРШЕНСТВОВАНИЕ СИСТЕМЫ ВЕДЕНИЯ УЧЕТА ЗЕМЕЛЬ ПРИ ВОВЛЕЧЕНИИ В СЕЛЬСКОХОЗЯЙСТВЕННЫЙ ОБОРОТ НАРУШЕННЫХ И ОСВОЕННЫХ ЗЕМЕЛЬ

В УЗБЕКИСТАНЕ

Бабажанов А.Р.,

ТИИИМСХ, г. Ташкент, Узбекистан

Хажиев Қ.М.,

ГНПИ «Уздаверлойиха», г. Ташкент, Узбекистан

Шаропов Р.Н.,

ГНПИ «Уздаверлойиха», г. Ташкент, Узбекистан

Садуллаев С.Н.,

ТИИИМСХ, г. Ташкент, Узбекистан

Аннотация. В статье на основе методов научного суждения, аналитического анализа и монографического исследования разработан ряд научно-практических предложений по совершенствованию системы ведения учета вновь вовлеченных в сельскохозяйственный оборот нарушенных земельных угодий и освоенных за счет использования запасов подземных водных ресурсов земель Узбекистана. Отмечается, что внедрение предложений в практику количественного учета оказывает положительное влияние на точное, правильное и открытое ведение данной работы, формирование цифрового земельного кадастра.

Ключевые слова: учет земель, нарушенные земли, освоение земель, вовлечение в оборот, подземные воды, количество, качество, цифровой земельный кадастр, государственно-частное партнерство, земельный баланс, отчет, использование, открытый учет.

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UDK: 528.4:332.3 (575.1)

PROBLEMS OF CADASTRAL ASSESSMENT OF NONAGRICULTURAL LANDS IN UZBEKISTAN

Babajanov A.R.,

Tashkent Institute of Irrigation and Agricultural Mechanization

Engineers, Tashkent, Uzbekistan

Abstract. The article examines the problems of cadastral assessment of non-agricultural land, especially in populated areas, which is one of the most difficult areas of land valuation practice. In order to solve this problem, it is necessary to take into account the purposeful nature of land plots, various natural, economic, social, urban, and environmental factors that affect their value as well as the local characteristics of each specific land plot. The information obtained as a result of this work will be used to demonstrate the importance of converting land into market assets.

Key words: land plot, settlements, cadaster, assessment, natural, economic, social, environmental, market assets, targeted use, local characteristics, cost, income, normative valuation.

Introduction. The rational and efficient use of any means of production in a market economy depends, first of all, on the depth and comprehensive study of its most important features. This rule applies, first of all, to land plots, in particular, lands intended for nonagricultural purposes, their full and correct use in various sectors of the economy, a consistent approach to the development of a comprehensive set of measures and can be organized on the basis of strict adherence to the experience gained in land use practice and the study of the characteristics of these lands.One of the key issues to be addressed today is the development of a comprehensive, simple and understandable methodology for cadastral assessment of such land, and its recommendation to the practice of organizing the use of non-agricultural land.

Research methodology. Non-agricultural lands include, first of all, lands under human settlements, so determination of the cadastral

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value of lands of cities, urban settlements and rural settlements existing in the territory of the republic, study of the most important theoretical and practical aspects of such value formation and can be done on the basis of strict adherence to them.

World valuation practices highlight a number of factors that have a significant impact on the valuation of property, including residential land [3,8]:

•physical factors - climate, resources, topography of the land, soil and man-made buildings, structures, devices, utilities, the shape and cost of land;

•social factors - population growth rates in settlements, lifestyle, number of family members, crime rate, rate of change in education and wages;

•economic factors - income levels, employment, credit policy, interest rates, rental rates, increase or decrease in construction costs, prices;

•political factors - zoning, building codes and regulations, various services, health and safety, tax policy, environmental protection.

All of the above factors have an equal impact and play an important role in shaping the cadastral value of land in settlements. With this in mind, analytical analysis, computational and monographic research methods were widely used in the research.

Research results and scientific discussion. It should be noted that the assessment of the cadastral value of agricultural land is determined by the functions of land as the main means of production, means of labor and object of labor in agriculture. Therefore, the assessment of such lands is based on the functional factors of land resources (soil fertility, expenditures, revenues, etc.) that affect agricultural production. However, non-agricultural land, unlike agricultural land, has a different functional nature (location of the population, the main means of production, the place of production of various products, services, etc.).At the same time, for example, the nature of individual plots of land in populated areas often changes. For example, a

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plot of land occupied by individual houses today may, over time, become a plot of land on which cultural and social facilities are located. A piece of land currently in common use could be converted into a plot of land occupied by a manufacturing company next year. In addition, the above-mentioned physical, social, economic and political factors also have a significant impact on the value of residential land. All this indicates that the process of determining the cadastral value of non-agricultural land, including residential land, is extremely complex. However, it is necessary to solve this problem as positively as possible, in particular, to create a perfect and simple methodology for determining the cadastral value of lands of settlements, using it to determine the cadastral value of such lands in different regions of the country and solve market problems of land use.

The results of monographic studies show that to date, economists have tried to develop a number of methods to determine the cadastral value of land in settlements [2,3,6,8,9].These methods are based on the cost, profitability and comparative approaches used in valuing these properties, sometimes based on the properties of the land as real estate [3,6], and sometimes assessing the value of facilities or engineering infrastructure located at the top and bottom of these plots [4, 9], approaches to segmenting the lands of settlements and evaluating them separately [2,8].So, it is only natural that the results of such a variety of approaches will vary. This, of course, limits the use of appraisal results and does not allow settlements to be converted into market assets.

The development of settlements and, as a result, the increase in the value of land within their borders, is mainly due to the transformation of settlements into places of employment, capital and entrepreneurship. Wage rates, profits and interest are used as market mechanisms for this. From this it is clear that the tax policy of the state will be a decisive factor for the development of settlements. This is because taxes on wages, capital and entrepreneurship reduce the interest in increasing them. Developing communities need to reduce the tax

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burden on these factors and concentrate on land resources where the bulk of them cannot be reduced. In this case, the inflow of labor, capital and entrepreneurship into the population will increase, land rents will increase, and the level of development will not be affected. It is very important to attract more capital for the development of the settlement, because if there is enough capital, labor and land will be more productive, which means that both wages and rents will be higher. Rent is a legal economic application of land relations [3,8].In practice, the rent paid by the lessee to the landowner (city or state) for allowing the use of the land is, of course, in the form of land rent. Whatever the components of this payment, the common denominator for land rent is that it determines the value of the land, that is, the capitalized income from the lease of the land. In view of this, it is necessary to pay special attention to the following rules of fundamental importance, which should be the basis for cadastral assessment of lands of settlements:

•different districts, large sizes, different levels of development, different levels of engineering infrastructure do not allow to develop and use a single scale and basic normative value for cadastral assessment of lands of settlements in today's conditions;

•the practice of determining the normative value of land in many countries shows that the normative value of land is not less than 70-75% of the market value, and the difference between the individual cadastral value of the land plot and the calculated normative value of the relevant cadastral plot does not exceed 50%. In the case of large discrepancies, it is necessary to clarify to which cadastral appraisal plot this individual plot of land belongs;

•cadastral value assessment should be based on, take into account and be based on generally accepted principles of urban planning for the formation and development of settlements at different levels.

Indeed, the above-mentioned shows once again that the assessment of the cadastral value of the lands of settlements is a very complex process. In this case, it is important to divide the settlement into separate zones, to determine the nature of these plots when assessing the overall condition of each region, to take into account various dis-

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trict factors affecting the assessed land, to take into account urban planning features of the assessed land. From this point of view, the approach proposed by B.Yu. Khodiev and Z.S.Abdullaev has a certain practical significance [8]. In their opinion, the following group of factors have either positive or negative impact on the cadastral value assessment of land plots of settlements and the formation of this assessment:

•convenience of the population to go to the center of the settlement, to the objects of cultural and public services of public importance;

•provision of centralized engineering facilities and landscaping of the territory, convenience of transport to workplaces;

•level of development of cultural and public services within the micro-district, quarter or other project units of local significance;

•historical value of devices, aesthetic and landscape value of the territory;

•state of the environment, sanitary and microclimatic condi-

tions;

•engineering geological conditions of constructions, the probability of exposure of the area to catastrophic natural and anthropogenic impacts;

•recreational value of the area.

Indeed, every plot of land located within the boundaries of a settlement, regardless of the nature of its use, is inextricably linked to the above 7 groups of factors. It is the influence of this group of factors that can increase the value of a plot of land, or, conversely, decrease it. With this in mind, the researchers proposed to divide each group of factors into several subgroup factors that could be encountered relative to a particular plot of land, and recommended a number of correction factors for them [3,6,8]. As a result of taking into account the impact of each sub-factor in the process of land assessment, it is necessary to enter the appropriate correction factor for the land plot. Based on the information obtained, an interpretation of each assessment plot is performed. It shows the role of the land plot in urban planning and its impact on the above. Such an explanation would be the basis for

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