title: The Normative Land Valuation Impact on Rural Development in Ukraine through the Prism of Taxation and Role of Auditing in its Determing
abstract: Abstract. The article examines the impact of the new regulatory assessment of agricultural land on the amount of land tax and rent. The comparative analysis with the preliminary normative estimation is resulted. One of the mechanisms for confirming or refuting the availability of information of qualitative and quantitative characteristics, which are determined by the circumstances and results of formalization and application of regulatory land valuation, is to provide its users with the results 
journal: Modern Economics