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    ДЕРЖАВНЕ РЕГУЛЮВАННЯ У СФЕРІ КОНТРОЛЮ ЗА РАЦІОНАЛЬНИМ ЗЕМЛЕКОРИСТУВАННЯМ (НА МАТЕРІАЛАХ ГОЛОВНОГО УПРАВЛІННЯ ДЕРЖГЕОКАДАСТРУ У ХМЕЛЬНИЦЬКІЙ ОБЛАСТІ)
    (2020-12) Ватагович Михайло Іванович
    Vatagovich Mikhail Ivanovich. State Regulation in the field of control over rational land use (On the Materials of the Main Department of the State Geocadastre iv Khmelnytsk region) The earth is the main natural resource, which is an important basis for the formation of food security in every country in the world. For the state, this is an objective condition for the successful functioning of agriculture, providing its population with quality food in the required quantities. Rational use and protection of land is an important ecological and socio-economic prerequisite for sustainable development of social formation. Therefore, to date, the issues of rational use and protection of lands have become special and acute. The strategic task of state policy in the field of land use is to ensure the rational use and protection of productive lands, preservation, reproduction and increase of their fertility. The concept of modern land reform in Ukraine is based primarily on the principles of rational, highly efficient and environmentally friendly use of land resources, increasing fertility and soil protection The Land Code of Ukraine, the Law of Ukraine "On Land Protection", regulate the rational use of land resources and soil protection, especially in agriculture, provide for the responsibilities of land users. Particular attention is paid to the implementation of a set of organizational and economic, agro-technical, hydraulic measures to prevent soil erosion, clogging, waterlogging, pollution and more. The effectiveness and efficiency of control of rational land use is ensured by obtaining from the accounting and reporting system complete and reliable information about operations. Modern forms of organizational support for the control of rational land use include: inspections of the possibility of compliance with the requirements of organizational support for the control of rational land use in the further use of land; establishing the need to restore the quality of the soil or other elements that make up the land; carrying out of check of conformity of materials of assignment of the land plot on conformity to requirements of the current legislation, definition of dangerous factors, and in case of absence of the corresponding sanitary norms. The necessity of conducting audits at agricultural enterprises has been proved, which is also due to the lack of interest of most tenants in maintaining the quality of leased land and its rational use. The paper identifies the main stages and directions of implementation of audit procedures to verify transactions related to land lease, identifies indicators of the effectiveness of such control.