Organizational and economic mechanisms of regulating land relations in agriculture

. In the article, using analytical analysis, scientific observation and synthesis methods, the organizational and economic mechanisms of the regulation of land relations in the country's agriculture based on market requirements, including the regulation of annual land balances (reports) for agricultural districts, are aimed at ensuring the accuracy of land quantitative calculations. practical proposals for improving the existing methodology for land surveying are given; developed recommendations for making adjustments based on existing approaches to determining tax rates and rents charged on agricultural land; introduction of economic incentives or, on the contrary, fines, which allow to achieve rational and efficient use of irrigated agricultural land, in which the soil fertility index serves as the main unit of measurement in a well-founded manner.


Introduction
According to official data, as of January 1, 2023, the total land fund of the Republic of Uzbekistan is 44,892,400 hectares, so 58,4%, i.e. 26,232,500 hectares is agricultural land, 21,206,000 hectares is agricultural land.types, of which 3,693,600 hectares are valuable, irrigated land areas.The area of arable land within agricultural land types is 3,993,700 hectares, the area of irrigated arable land is 3,221,200 hectares, and the area of non-irrigated dryland cropland is 772,500 hectares [1,2].
Improving the use of agricultural land, especially irrigated land, is an important condition for restoring their productivity and ensuring food security and the sustainable supply of such products to the needs of a growing population.However, during the next 30-32 years, as a result of violations of the order of such lands, the creation of a system aimed at rational and effective organization of the use of agricultural land, and the failure to conduct land cadastral works at a conditional level, as a result of deficiencies in the system of organizing the use of land, especially agricultural land, irrigated cropland has been unjustifiably destroyed for years.there was an exit from the agricultural cycle.According to official data, such lands amount to 298,000 hectares [3,4].
In addition, in spite of attracting large amounts of investments from the state for the next 18-20 years to improve the amelioration of irrigated arable lands, the productivity index of irrigated soils remains around 54-55 points on average in Uzbekistan [5].In fact, the return of arable land that has fallen out of agricultural circulation, maintaining and increasing soil fertility as much as possible, and establishing a clear and transparent way of calculating the amount of agricultural land are important factors for the future development of the sector.In this regard, one of the most important areas is the correct introduction of organizational and economic mechanisms for the regulation of land relations [6].
As the main organizational mechanism used in the regulation of land relations in agriculture, the state land cadastre, in particular, the accurate and transparent accounting of land, has a special place [7,8].Specialists in the field are entrusted with great tasks to complete this work correctly and on time.But despite this, the analyzes carried out on the ground show that the lack of a system that allows for accurate accounting of land in agricultural districts has not been created [9,10].
It is known that the results of the land survey are covered in the annual land balance (report) of each agricultural district.Today, its management is entrusted to the district branches of the State Cadastre Chamber of the Cadastre Agency under the Ministry of Economy and Finance of the Republic of Uzbekistan.Its annual final result is compiled in the form of district land balance (report) as of January 1 [8,9] and within the district's administrative boundaries, it is compiled in the section of land users by types of land and types of land.In this case, when compiling the land balance (report), accurate information about the land areas of each land user is used, and the legal changes occurring in them during the year are taken into account.In the land balance (report), it is assumed that the amount of land is taken into account by legal and natural persons who use the land, regardless of whether their rights to land plots have been registered or not.

Research methodology
It is known that land relations are unique relations that arise between the state and various legal and physical entities on the ownership of land, its use and disposal [8].Of course, such land relations are regulated for the purpose of rational use of these land areas and their necessary protection.Such regulation is carried out in two ways, namely by the state and from the point of view of today's market economy.
Regulation of land relations by the state is a system of activities aimed at ensuring the rational use of land plots, protection, restoration and increase of soil fertility, protection of property rights, creation and maintenance of an optimal environment through various organizational, legal, and economic effects [8] .Regulation of land relations from the market point of view is mainly based on the demand and supply of land plots.
It can be seen from the above that the correct implementation of the organizational and economic mechanism of land relations regulation in agriculture, which forms the basis of the country's economy, in particular, the rational and efficient organization of the use of existing land areas, as well as the correct determination of various fees charged for the use of land, various economic incentives implementation is of great importance.Taking this into account, scientific observation, analysis and synthesis methods were used in the research.

Results and discussion
It should be noted that the conducted analysis, the comparison of the results of the practical work with the available data show that there are still major shortcomings in the quantitative calculation of lands.In particular, by defining the administrative boundaries of districts and cities based on the regulations "On the procedure for demarcating the borders of administrative-territorial units" and "On the procedure for the transfer of land resources" [6] approved by the decision of the Cabinet of Ministers of the Republic of Uzbekistan No. 299 dated April 23, 2018 In order to clarify the general area, during the years 2018-2022, the "Uzdavyerloyiha" scientific planning institute determined the administrative boundaries of 63 districts of Uzbekistan, based on the global coordinate system.
If we analyze the results of these works by the administrative districts of the Tashkent region, they show that there are certain differences in land areas.In particular, 1428 hectares in Kuyichirchik district, 672 hectares in Piskent district, 628 hectares in Chinoz district, 400 hectares in Okkurgon district, 145 hectares in Buka district are more than the previous land balance (report) and on the contrary, it was found that 2317 hectares in Kibray district, 1718 hectares in Middle Chirchik district, 1431 hectares in High Chirchiq district, 346 hectares in Zangiota district, 197 hectares in Tashkent district, and 165.0 hectares in Bekobod district (Table 1).With this, the wave land areas have been removed from the map of agricultural cards, whose electronic numbers are created in the order of symbols for delineation of lands with the help of medium photo plans brought to the scale of 1:10000.According to the results of the land survey conducted in the rural districts of the Tashkent region, the analysis of the amounts of the available land areas in practice showed that the land areas allocated to perennial tree groves established on irrigated crop lands, as well as to various district constructions and residential estates, were not comprehensively justified or due to the irresponsibility of some experts in the field.Due to the fact that the changes were not included in the district land balance (report) on time, there were differences in different areas of land.
The fact that the territories of towns, villages, farms within the administrative boundaries of the existing rural districts are not fully formed in the prescribed manner, the lack of master plans for their actual boundaries [2,4] also has a negative impact on the full implementation of the reforms being carried out in our country, especially on the regulation of land relations in agriculture.shows, among other things, causes a number of problems in keeping a quantitative account of land by administrative-territorial units.
In recent years, the introduction of modern, innovative technologies (unmanned aerial vehicles, the use of space probes, remote land surveying, special programs, etc.) into the field has made it possible to significantly simplify the process of accounting for agricultural land, reduce labor and material costs, and improve results.But at the same time, the deepening of land reform in Uzbekistan, the diversity of land user rights, the introduction of new forms of agriculture into land use, require the necessary changes to be made to the system of land accounting and management.In this regard, a great responsibility is assigned to state management bodies with special powers.However, in the following years, the structure and system of such state management bodies changed fundamentally, and various ministries and agencies were assigned the task of managing, organizing and controlling the use of land categories included in the country's unified land fund.
In particular, the Decree of the President of the Republic of Uzbekistan No. PF-6061 dated September 7, 2020 "On measures to fundamentally improve the system of land accounting and state cadastre" and PQ-4819 dated September 7, 2020 [4] "The State Tax Committee of the Republic of Uzbekistan According to the Decision "On measures to organize the activities of the current Cadastre Agency" on the basis of the State Committee "Uzdavyergeodezkadastr", the Cadastre Agency under the State Tax Committee of the Republic of Uzbekistan was established.
At the same time, all the main issues related to the monitoring of agricultural land and crops, the placement of agricultural crops, the implementation of state control over the protection of agricultural land and the organization of the use of agricultural land in general were transferred to the Ministry of Agriculture.Also, by other decisions of the government, the issues related to the organization of the use of pasture lands were transferred to the republican sericulture and cattle-breeding agency, and the issues related to the organization of the use of forest fund lands were transferred to the control of the republican State Forestry Committee.
Such a division of the republic's unified land fund by ministries, without a word, its quantitative accounting has a great negative impact on the system.It is true that, as recognized above, the maintenance of the state land cadastre in Uzbekistan, including the preparation of the annual land balance (report) and the national land report based on this, is carried out by the Cadastre Agency loaded.Production data for land types based on agricultural land are presented in Table 2 below.
However, since the land fund categories are distributed to different ministries and agencies, it is very difficult to get accurate and transparent information about them.This, in turn, does not allow the above documents to be developed on time and approved in the prescribed manner.In addition, drawing up the land balance (report) in the administrative district, region and republic, clarifying the legality of the changes in the structure of the land fund during the year, and whether or not to include it in the land balance requires sufficient skills from the specialists who draw it up.
The lack of such qualified specialists in the districts, regions and the republican level does not allow to keep the land accounting.Taking into account the above, it is proposed to return to the unified management system of land resources, which is the only national wealth of the country, the basis of all sectors of the economy is the primary source of social life, an important component of the ecological environment.It is true that the internal policy of the republic's leadership to unify various ministries and agencies and to consolidate them may come into play, but the use of land, which is the main wealth, should be organized at the level of a single state policy, based on modern technologies, regardless of what department or organization uses it by maintaining a single account on time, conducting a single land policy in the country requires reorganizing a committee that is directly subordinated to the government and is not under the authority of any ministry or office.A positive solution to this issue will undoubtedly be an important step in the regulation of land relations in agriculture.At the time when today's market economy is fully established and developing, it will be of great importance to set up the economic mechanism of facilitating land relations in agriculture.Such a mechanism is mainly manifested in the following:  implementation of the land policy of the state;  fully ensuring the rights of land plot owners and land users;  determining social and fair payments for the use of land plots;  economic stimulation of reasonable and effective land use;  introduction of economic sanctions for unreasonable use of land and damage to the ecological condition of the environment; Conducted theoretical studies show that the main regulatory system of land relations in agriculture in the conditions of market relations includes: land tax, land rent, land market value, land mortgage value, compensation payments when agricultural land is allocated for other purposes, fine payments for environmental damage, etc. [5,7].
Thus, land relations in agriculture also include economic relations that arise between their subjects in the process of land use.In particular, legal entities and individuals pay land tax for plots of land granted with the right of use, and rent for renting a plot of land.
In general, it should be noted that one of the important levers of economic regulation of land relations in agriculture is the mechanism of payments for land.It is for this reason that the state encourages land users and tenants to improve the efficiency of their land use, thereby affecting their economic interests [1,2].For this reason, the rates of land tax and the amount of rent should be comprehensively based.This, in turn, is closely related to the cadastral valuation of agricultural land being carried out correctly in all aspects [1,7].
The correct assessment of the land value of agricultural enterprises according to the cadastre is important for them, because it is the basis for determining the amount of land tax, rent and the value of using land resources in accordance with the regulatory legal framework.
In addition, cadastral assessment of land as one of the important sources of financial resources necessary for the development of agribusiness plays a key role in solving the issues of lending against collateral.The further strengthening of the relationship between land tax rates and the normative value of land is due to the fact that since January 1, 2009, the land tax has been calculated as a percentage of the normative value of land [1,2].Therefore, carrying out the work of normative assessment of agricultural land on a comprehensive basis will be important for rational determination of land tax rates and rent amounts.
It is known that the cadastral assessment of agricultural land is carried out in two stages: soil inspection and economic (normative) assessment of land.Soil assessment mainly consists of a qualitative comparative assessment of the natural fertility of soils distributed in a certain area [8][9][10].The normative value of agricultural land is determined based on the results of these soil inspection works and using various normative economic indicators.Therefore, the more correct the method of determining the quality assessment of soils, the more accurate the normative value of such lands will be.It is proposed to add an additional correction coefficient for the supply of soil irrigation water to the existing method of determining the quality assessment of soils distributed in irrigated areas, which are considered the main agricultural lands [11,12], based on many years of theoretical and practical research.The fact is that in today's conditions of limited water distribution, the level of irrigation water supply to the fields and the scattered soils in them is not the same: Fields located close to the main irrigation canals have a relatively good level of irrigation water supply, while fields located further away are not so good.The chronic continuation of this situation for 5-6 years has a negative effect on the quality indicators of soils.Therefore, based on the above, the development of special correction coefficients and inclusion in the practice of quality assessment of soils scattered on agricultural lands ensures the accuracy of the results of the assessment work.This, in turn, allows for some regulation of the system of tax collection from agricultural land.

Table 1 .
Results of land registration in the main districts of Tashkent region, Uzbekistan.

Table 2 .
Distribution of agricultural land in Uzbekistan by main land types (as of January 1, 2023).